(i) Up to 2 marks for each discussion of reliability of representations

Receivable balance
Warranty provision 
Max marks 4

(ii) Up to 1 mark per procedure, max of 3 marks per issue

Receivable balance

Discuss with management why circularisation not allowed
Review post year-end receipts
Review customer correspondence
Board minutes and legal correspondence
Discuss with management need for provision or write down
Consider impact on audit opinion

Max marks 3

Warranty provision

Review post year-end claims
Compare prior year provisions to claims made
Review board minutes

Max marks 3