Question 3a
Marking Guide

Matters to be included in tender document

Up to 1½ marks for each matter identified and explained with relevance to the Plant Group (up to a
maximum of 2 marks in total for matters identified only):

– Outline of the audit firm including international network
– Audit firm specialism in telecoms
– Client audit requirements
– Outline of audit firm’s audit methodology
– Deadlines
– Discuss provision of audit-related services 
– Quality control and ethics
– Fees
– Discuss provision of non-audit services

Maximum marks 8

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