(b) International Standards on Auditing (ISAs); and (5 marks)

(b) International Standards on Auditing (ISAs); and (5 marks)

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(c) mandatory continuing professional development (CPD) requirements. (5 marks)

(c) mandatory continuing professional development (CPD) requirements. (5 marks)

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(ii) consignment inventory; and (3 marks)

(ii) consignment inventory; and (3 marks)

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(iii) the warranty provision. (3 marks)

(iii) the warranty provision. (3 marks)

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(b) ‘opinion shopping’; (5 marks)

(b) ‘opinion shopping’; (5 marks)

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