Mr. Jabir is owner of Super Night Lamp Manufacturing SOAG, located in Salalah. His business is suffering from loss since last two years. He wanted to improve his business activity but bank and other investors were not ready to invest his business. Mr. Tahsin was appointed as auditor to check books of account. According to Mr. Jabir change the audit report and give a positive report which actually was not. On the basis of given scenario answer following questions: a) What is the role of Mr. Jabir in this situation? b) Which is those qualities Mr. Tahsin fail to perform during his audit work? c) Also write the impact of unfair practices performed by Mr. Tahsin on bank authority and investors?