A. International Standard of Auditing (ISA) 300: Planning an Audit of Financial Statements requires the auditor to plan an audit so that the engagement will be performed in an effective manner. REQUIRED: (a) List TWO (2) main reasons for planning the audit work properly in accordance with the ISA 300 (Planning and Audit of Financial Statements). (2 Marks) (b) State FOUR (4) potential reasons for a CA firm not to continue to audit an existing client. Give an example for each of the reason. (8 Marks)