Henry Grubber is currently the managing partner of Henry, Grubber, Steven and Associates. The entity is currently auditing the 2020 financial statements of Maitland Enterprise Limited. Maitland Enterprise limited is a private company and therefore its shares are not listed on the Jamaican Stock Exchange. Maitland currently owns a 45% stake in Simple Simon Limited. Mr. Grubber is currently not on the engagement of Simple Simon Limited nor is he involved in the audit of Maitland Enterprise Limited. Mr. Grubber owns 100 million units of ordinary share in Simple Simon Limited. Henry is located in the same office as the lead engagement partner on the audit of Maitland Enterprise Limited. The shares are currently valued at $65 each. During the same accounting period, one of Henry, Grubber, Steven and Associates senior audit managers has joined the team at Maitland Enterprise Limited as an Accounting Manager who reports to the Financial Controller. She has been working at Maitland Enterprise for the last six months. The Financial Controller reports to Mrs. Ann Grubber who is the Chief Financial Officer of Maitland Enterprise Limited. Mrs. Anne Grubber is the wife of Henry Grubber. As a result of her capacity as a CFO, she promised her husband a weekend for two at Hyatt International Resorts which is valued at US$35,000. Her husband has accepted the gesture, but has not disclosed the offer to his audit firm. The audit firm also provides consulting firm to Maitland , which is also properly disclosed to the companys board of directors and accepted by the entitys shareholders. While conducting the audit of Maitland Enterprise Limited, the auditors had not obtained confirmation of material trade receivable balances amounting to $750 million nor did they conduct alternate audit procedures on any of these balance. Consequently, the receivables were sold to a Jester James Limiteda third party-- who subsequently ascertained the entitys receivable were deemed fictitious and therefore not recoverable as at the balance sheet date. Jester James has now commenced legal proceeding on the Henry, Grubber, Stevens and Associate to recover material damages covered by them. Maitland also suffered reputational damages due to the said audit report and is currently pursuing legal matters in the Jamaican Supreme Court against Henry, Grubber Steven and Associates. Required:

a. State and briefly discuss four situations above, which could possibly impair the independence of the audit firm. [ 10 marks ]

b. List and briefly explain the three main types of audits. [ 6 marks ]

c. Indicate which of the auditors legal defenses might not be deemed applicable to Jester James Limited and why. [ 4 marks ]

d. Briefly indicate what distinguishes an attestation engagement from other assurances services. [ 2 marks ]