In September 2019, Phiama logistics Co invested R09 million in a complex piece of plant and machinery as part of the development process. The full amount has been capitalised and this cost includes the purchase price, installation costs and training costs. This year, the bonus scheme for senior management and directors has been changed so that rather than focusing on profits, it is instead based on the value of year-end total assets. In previous years, an allowance for receivables made up of specific balances, which equalled almost 1% of trade receivables was maintained. However, the finance director feels that this is excessive and unnecessary and has therefore not included it for 2016 and has credited the opening balance to the profit or loss account.

Question

In line with ISA 220 Quality Control for an Audit of Financial Statements, describe the audit

supervisor's responsibilities in relation to supervising and reviewing the audit assistants' work during the

audit of Phiama logistics