Claire Madden is an audit partner at Conner Accounting and is concerned that Corrina Barry, an audit manager, is not complying with the professional and ethical requirements that professional accountants must follow. In a recent conversation between the two, Corrina explained that she is not required to be independent if it is a review engagement and the independence requirements are even more relaxed if it is an agreed-upon engagement. Required: a) Summarise the independence requirements for an assurance practitioner in review and agreed-upon engagements. (10 marks) b) Summarise the obligations Conner Accounting, the accounting firm, and Claire Madden, an audit partner, has if their audit personnel do not comply with the professional and ethical requirements that professional accountants must follow. (10 marks)