(b)  Viper Co
   –  Self-review threat to objectivity
   –  Inadequate acceptance procedures
   –  Preconditions for accepting audit
   –  Question over integrity of management
   –  Possible that previous auditor is at fault, not management
   –  Obtain further information relating to financial reporting dispute (max 1 mark)
   –  Investigate matter independently (max 1 mark)
   –  Decision based on outcome of further investigations (max 1 mark)

Maximum marks  7