a) You are the partner of an audit fim and ABC Co Ltd (ABC) has approached your firm to request for audit services. What factors will you consider before accepting ABC as your audit client? (6 marks) b) Just before you make your decision, a newspaper article reported that ABC senior management received illegal bribes and are under investigation of Independent Commission Against Corruption, which you were not aware of. Will you accept ABC as your audit client? Explain your reason. (2 marks)