How can I arrange them and why

You are the audit manager. One day, an audit trainee discussed with you and sought your advices regarding the following separate situations. Situation 1 The Chief Financial Officer of one of your audit clients offers you four VIP tickets to the Lady GaGa Concert in the beginning of commencement of audit engagement. Each ticket costs $8,000 and you will have the chance to shake hands and take photos with Lady GaGa. Situation 2 The financial controller of another of your audit clients invites you and your team to a dinner at Peninsula Hotel's Michelin-starred Cantonese restaurant during the audit engagement. Situation 3 ABC Industry requested your audit firm to perform the valuation exercise of the company's brand "ABC". The management of ABC Industry expects that any valuation surplus will be recognized in the company's interim financial statements for the six months ended 31 December 2019. Your audit firm has already been engaged in the review of ABC Industry's interim financial statement for the six months ended 31 December 2019. Situation 4 XYZ Company Limited ("XYZ") is listed on the Hong Kong Stock Exchange since 2000. In the final visit stage of audit engagement of XYZ, Peter, one of your audit team members, has just informed you that his father and Ms Fanny Fan, the major shareholder and managing director of XYZ, will get married in two weeks. Required: You are required to evaluate the MOST possible threat in each of the above situations and suggest one of the possible safeguards with reason. Present your answer by using the table as shown below. Situation The MOST possible threat One safeguard with reason (1) (2) (3) (4) (10 marks)