Japan Foods Holding's independent auditor is Nexia TS Public Accounting Corporation. (a) Examine reasons why Japan Foods would appoint a local mid-tier accounting firm as its auditor, as opposed to a Big Four public accounting firm. (10 marks) (b) Perform some research on two (2) public accounting firms, i.e. one Big 4 firm and one smaller local firm. (i) Categorize and distinguish the types of services provided by the Big 4 firm and the smaller local firm that you have identified. (ii) Examine reasons for the differences in the types of services provided by the Big 4 firm and the smaller local firm. (15 marks)