a] Consider International Standard on Auditing [ISA] 315 {Revised}, henceforth referred to as \"ISA 315" and after highlighting the key elements {briefly}, critically assess the importance of ISA 315 and its key elements for the auditor in undertaking audit work. b) Consider the likely application of ISA 315 to the following real example: BF plc by using critical analysis and making direct reference to examples from the audited financial statements for year ended 31 December ED14- [the 2D15 statements are not available at the time of writing] you should comment on what you think would have been the likely emphasis of the audit work for the 21114 year in the light of your analysis and review of both the 2013 and 2014 financial reports and audit reports