Cgg 1 During the nancial year 20209021, you are one of the audit partners with Summit and Associates CA5, a large and experienced audit rm. You have been approached to accept the audit of Chem Safe Ltd (Chem Safe), a medium-sized chemical manufacturer. The manufacture of the chemicals results in highly toxic waste and Chem Safe is currently under investigation by the Environmental Protection Agency for a signicant spill of toxic chemicals into a nearby river. The media have reported that senior employees were allegedly involved in trying to cover up the spill