(ii)  Audit procedures
    Up to 1 mark for each well described audit procedure:
    –  Obtain the letter received from Ocean Protection, review to understand the basis of the claim
    –  Discuss the issue with the Group’s legal adviser, to understand whether in their opinion, the Group could be liable for the damages
    –  Discuss with legal advisers to obtain understanding of the remit and scope of the legislation in relation to environmental protection
    –  Discuss with management the procedures which the Group utilises to ensure that it is identifying and ensuring compliance with relevant legislation
    –  Obtain an understanding, through enquiry with relevant employees, such as those responsible for scuba diving and other water sports, as to the nature of activities which take place
    –  Obtain and read all correspondence between the Group and Ocean Protection up to the date that the auditor’s report is issued
    –  Obtain a written representation from management
    –  Discuss the issue with those charged with governance
    –  Review the disclosures, if any, provided in the notes to the financial statements
    –  Read the other information published with the financial statements for consistency with the financial statements

Maximum marks  6

Professional marks 
   Generally 1 mark for heading, 1 mark for introduction, 1 mark for use of headings within the briefing notes, 1 mark for clarity of comments made

Maximum marks  4