(b) A recruitment service offered to clients. (7 marks)

(b) A recruitment service offered to clients. (7 marks)

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(c) Temporary staff assignments. (6 marks)

(c) Temporary staff assignments. (6 marks)

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(ii) the directors agree to disclose the note. (4 marks)

(ii) the directors agree to disclose the note. (4 marks)

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(ii) Recommend further audit procedures that should be carried out. (4 marks)

(ii) Recommend further audit procedures that should be carried out. (4 marks)

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(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

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