Cool Soil Pastures Ltd (5 marks)

Cool Soil Pastures Ltd is an Australian pastoral company operating in the Riverina region of New South Wales and is looking to enhance the quality of its greenhouse gas emissions disclosures.

Required: As auditor of Cool Soil Pastures Ltd, outline the: process that you need to follow to obtain sufficient and appropriate audit evidence relating to GHG emissions. nature of any specialist assistance which might be required by the audit team to undertake these procedures.

Bremen Ltd (5 marks)

Bremen Ltd develops and markets cloud-based accounting software for use by Australian and New Zealand small and medium businesses. Anthony Banik, a systems analyst for Bremen Ltd, has just identified an error in one of the program algorithms used to calculate the amount of pay as you go (PAYG) withholding tax on employee salaries and wages. The result of this problem is that the amount of PAYG withholding owed to the Government by businesses using Bremen's software has been understated.

Required: Identify the internal controls which would have prevented the faulty version of this program being used live on client data.