1 a) State and describe in detail the pertinent issues which accountants should constantly consider as they go about their day-to-day duties. (25 marks)

b) State and explain the key factors that constitute the definition of auditing (25 marks)

c) The auditor should obtain an understanding of the accounting and internal control systems sufficient to plan the audit and develop an effective audit approach. State and discuss the 9 types of controls that can be used in an organisation.