(a) External auditor is one of the important parties that has an important role to improve corporate governance in Malaysia. (b) Required i) Explain FOUR (4) major types of services that external auditors perform. (4 marks) ii) The definition of corporate governance brings together several key elements. Explain these key elements. (4 marks) Auditing is the accumulation and evaluation of evidence to determine and report on the degree of correspondence between the information and established criteria. Required: i) Explain what is meant by determining the degree of correspondence between the information and established criteria. (2.5 marks) ii) Determine the information and established criteria for the audit of ABC Hardware Sdn Bhd's tax return by an internal revenue agent. (2.5 marks) iii) Explain the relationships among audit services, attestation services and assurance service and give examples of each. (5 marks) iv) Explain the major differences in the scope of the audit responsibilities for external auditors, Government auditors, Inland Revenue Board (IRB) assessment officers and internal auditors. v) (4 marks) Determine the knowledge that the auditors need about the client's business in an audit of historical financial statements. Provide one example. (3 marks)