(c) Up to 1 mark per well explained point.
– Gain an understanding of the services being provided
– Assess the design and implementation of internal controls over Aquamarine’s payroll at Coral
– Visit Coral and undertake tests of controls
– Contact Coral’s auditors to request either a type 1 or type 2 report
– No reference in audit report of use of information from Coral’s auditors 
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