a) Identify TEN significant matters that you would expect to have influenced Mr Rivers to assess as ‘high,' the inherent risk associated with the audit of the financial statement of Jonp Limited. You should explain the audit concern associated with each matter.

b) Explain the audit procedures that your firm should carry out to obtain assurance about the amount of the provision if any that should be included in the company's financial statements, in connection with the ex-employee's accident.

c) Describe SIX typical control activities that you would expect Mr Rivers to have found when ascertaining the system employed for repairs to personal computers, television sets and dvd players by Jonp Limited. Such controls could cover for example physical security of items held for repair, job costing or completeness of recording in the company's accounting records. You should explain the objective of each control procedure described.

d) Explain why testing by the auditor for completeness of income in a company such as Jonp Limited would be considered to be more difficult and complex than testing for completeness of income in a similarly well controlled single site manufacturing company selling goods to a relatively small number of wholesalers on credit terms.

e) Discuss the validity of Charles Candy's comment about the determinant of a good auditor

f) Discuss the validity of Charles Candy's stated views about the how your firm should approach its audit of the financial statements of Jonp Limited.