5A)How does an auditor test for the continuity of controls (5 marks)

5B) Explain which assertion is the auditors primary (major) concern in tests of balances for liabilities. (5 marks)

5C) Explain how the concept of big data and advanced data analytics may affect the auditors approach to sampling. (5 marks)

5D)Identify any five (5) audit procedures that are performed with respect to an entitys risk of litigation and related matters. (5 marks)

5E) Explain any two (2) circumstances under which an auditor might consider it necessary to include an Emphasis of Matter paragraph