(c)  (i)  Implications for audit planning
   Up to 1½ marks for each point of discussion/appropriate action:
   –  Limitation in scope imposed by finance director, not in accordance with agreeing the terms of an audit engagement
   –  Discuss with audit committee, who should intervene to remove the limitation
   –  Finance director lacks integrity, increase application of professional scepticism and increased audit risk
   –  Consider required response when an instance of non-compliance is suspected and the reporting responsibilities of the auditor
    Maximum marks  5