(a) Auditors are frequently required to provide assurance for a range of non-audit engagements. 2022-01-07 Introduction and client background 2022-01-07 (a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks) 2022-01-07 (a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks) 2022-01-07 Background information 2022-01-07 Following a competitive tender, your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009. 2022-01-07 One of your audit clients is Tye Co a company providing petrol, aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange, it does follow best practice regarding corporate governance regulations. The audit work for this year is complete, apart from the matter referred to below. 2022-01-07 (a) Contrast the role of internal and external auditors. (8 marks) 2022-01-07 Which of the following is NOT an inherent limitation of internal control systems?A.Insuffi 2022-01-07 Is the following statement true or false？ 2022-01-06