1. When designing audit plans and procedures, auditor have to be careful and structured preparation is required so that they can be well structured, where there are 2 methods the auditor can perform to help ensure that the procedures are in line with the audit plan, there are Agile method and the Waterfall method. Explain the meaning and differences between the two methods, and in your opinion which method is the most appropriate for auditors to implement in the midst of technological growth in digital transformation era?