1. Media firms are creating partnerships with NFT technical experts and marketplaces to create products that allow fans to interact with their favorite characters, movie and TV program scenes, and other content in entirely new ways. In auditing the media and entertainment firms, what are your audit procedures in order to evaluate that NFT's partnership with media firms benefit the public?

2. What are the effects of the adoption of IFRS 15/PFRS 15 to media and entertainment industry?