A senior trainee accountant at the firm of Doodles Inc. (Doodles), you have been assigned to the review engagement of Scribbles (Pty) Ltd (Scribbles). When the company's financial statements were audited last year, a substantive audit approach was followed. However, owing to a change in its public interest score, the company now requires an independent review for its 31 March 2016 financial year, which they have requested that your firm perform. The manager on the review engagement, Kevin Karr, who has already performed the necessary engagement continuance and planning procedures, has: citing a lack of time on his part to design procedures specifically for the review engagement, instructed you to refer to the previous financial year's audit file and simply to duplicate the procedures performed during the 31 March 2015 audit for the purpose of gathering evidence for the 2016 review; and stated that review engagements are 'not as complicated as audits' and 'would therefore only require a few first-year trainee accountants to do most of the work', explicitly stating that he would thus not expect either you or himself to be involved in the engagement to any significant extent. 1. Discuss the validity of the engagement manager's instructions as evinced in his first comment. Your answer should be substantiated by an explanation of the typical procedures commonly performed on a review engagement in terms of the International Standards on Review Engagements. 2. Discuss in detail the merits of the statements made by the engagement manager in his second comment. In formulating your answer, include reference to the typical procedures performed on a review engagement and the use of professional judgement by a reviewer. (7) (7) [14]