4.Your audit firm has been commissioned by SPT Limited (SPT) to provide various services. For each of the services described in a - e, indicate:

(i)the type of engagement the service would constitute, and

(ii)the level of assurance (if any) that may be provided for the service.

a)Assess whether the entity demonstrates a commitment to integrity and ethical values, and considers the potential for fraud in assessing risks to the achievement of its objectives.

b)Assess the interim financial information of a listed company.

c)Evaluate the accuracy of the company's accounts receivables by agreeing schedule of major customers with corresponding names and amounts in the trial balance.

d)Evaluate the success of the Engaging staff in a sustainable and healthy work environment initiative introduced in the company in the last year.

e)Assess the company's adherence to its reporting obligations under the National Greenhouse and Energy Reporting Act 2007.