CASE 2 Rashid & Co was the auditor of Idaman Bhd's financial statement for the year ended 31 December 2017. On 1 November 2017, the company notified Rashid & Co that it was changing auditors and that Rashid & Co's services were no longer required. On 5 November 2017, the Audit Committee of the Board of Directors at Idaman Bhd approached Hassan, a senior partner of Hassan, Hamid & Co, a chartered accounting firm, to make a proposal for an engagement to audit its financial statements for the year ended 31 December 2017. After djeciding to accept the engagement, Hassan, Hamid & Co drafted a letter of engagement that was mailed to the audit committee of Idaman Bhd. ........ .. . . . . . . Required: (a) Identify the procedures concerning Rashid & Co that should be performed by Hassan before accepting the engagement. (b) Identify the additional procedures that Hassan should consider performing during the planning phase of this audit (after accepting the engagement) that would not be performed during the audit of a continuing client. (c) List the matters that Hassan, Hamid & Co would generally have included in the letter of engagement