(a) List down the 5 threats to Auditor's Independence and explain each threat. (5 marks)(b) What are the three main Types of Substantive Procedures? Explain each type. (3 marks)(c) List down the Financial Statement Assertions relating to Account Balances and explain each assertion. (6 marks)(d) List down the Financial Statement Assertions relating to Classes of Transactions and explain each assertion. (6 marks) (answer the questions according to Auditing & Assurance Services in Australia)