Lee and Wang Limited (L&W) is a furniture manufacturer based in Mainland China and listed in Hong Kong Stock Exchange. Ben and Zoe have been assigned as the audit partner and audit manager of L&Ws financial statements audit for 5 years and 10 years respectively. The audit team maintains a very good relationship with L&Ws management team. In the financial year ended 30 June 2020, the performance of L&W deteriorated significantly as the company lost several major customers. Due to the deteriorated performance, there may be a risk of impairment of L&Ws plant assets. However, both L&Ws management and audit team believe that no impairment of plant assets should be made in the year 2020 Johnny has been newly assigned as the engagement quality control review (EQCR) partner of the audit of L&Ws financial statements for the year ended 30 June 2020.

Required: (a) Explain the differences in the roles and responsibilities of Ben as the audit partner and Johnny as the EQCR partner of the audit of L&Ws financial statements for the year ended 30 June 2020. (6 marks)

(b) From the case information given above, identify and discuss two matters that Johnny should focus in discharging his duties as the EQCR partner? (6 marks)