[30 MARKS] The following scenarios may result in non-compliance with one or more of the principles in the code of ethics, by the auditor or accountants. (a) (4 marks) Alicia is the registered auditor in charge of the audit of Dragon Light (Pty) Ltd, she charged the client a fee for audit procedures which she knew had not actually been carried out (b) (5 marks) Peter Brandt, a registered auditor, arranged with some of his clients to pay the fees which he charged for his services in cash. Any client agreeing to do so was not charged VAT and was given a substantial discount. (c) (6 marks) John, a chartered accountant who is employed by a state-owned enterprise, appeared before a commission of enquiry into financial irregularities that occurred under his direction. John denied his involvement but there was proof made available which indicated he was lying. John acknowledged that he had lied and then went on to state that he was instructed to do so by his superiors