(b)  Enquiries
   Up to 1 mark for each appropriately explained matter and recommended response. Award ½ mark for relevant matters/responses which are poorly explained.
   –  Advocacy threat
   –  Management responsibility
   –  Self-review: loan transaction
   –  Self-review: interim review
   –  Intimidation threat
   –  Purpose/scope of meeting
   –  Ascertain purpose of attending meeting
   –  Obtain written representation
   –  Politely decline to attend
   –  Explain that you are unable to review interim engagement progress

Maximum marks  8