5.18 MEDIUM Consider each of the following independent situations: Page 224 (a) Your client Galaxy Ltd has recently purchased new computer software that allows extensive financial management analysis and improved quality management reporting. (b) Luxury Apartments Ltd, a property developer, has several major projects in progress in Adelaide's central business district. Due to a downturn in the commercial property sector and an abundance of city office space, no buyers have been secured for the projects. (c) During the year Skincare Ltd, a cosmetics manufacturer, established an overseas branch in Singapore, operating as a sales outlet. Inventory has been transferred from Australia to the new branch, to reduce lead times to existing customers and to provide inventory for samples as part of an increased marketing effort. REQUIRED For each situation, identify the main audit planning issues that need to be addressed in the planning documents. LO 5.2