(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment 2022-01-06 (c) mandatory continuing professional development (CPD) requirements. (5 marks) 2022-01-06 6 Proposed ISA 600 (Revised and Redrafted) The Audit of Group Financial Statements is likely to substantially increase 2022-01-06 (c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss 2022-01-06 (ii) From the information provided above, recommend the matters which should be included as ‘findings 2022-01-06 (b) (i) Explain the matters you should consider to determine whether capitalised development costs are 2022-01-06 (iii) Can audit teams cross sell services to their clients？ (4 marks) 2022-01-06 (c) Illustrate how: 2022-01-06 (b) Using the information provided, state the financial statement risks arising and justify an appropriate audit 2022-01-06 (ii) The recoverability of the deferred tax asset. (4 marks) 2022-01-06