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I need to identify and describe the aspects that the auditor should consider when developing the audit plan for the Cellular group, focusing on the

I need to identify and describe the aspects that the auditor should consider when developing theaudit planfor theCellular group, focusing on thenatureof the audit procedures of the audit plan only. (18 marks)

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Mr Sam Phone (chief executive Owns 100% of shares officer [CEO] of Cellular (Pty) Ltd Cellular) (Cellular) Owns 80% of shares Owns 51% of shares App Connect (Pty) td Protect It (Pty) Ltd (App Connect) (Protect It)

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