Ms. Andriya is working as an auditor in KPMG Lower Gulf limited. Her firm has appointed as chief auditor of sunshine motors LLC, and she is the in charge of KPMG Lower gulf limited for the final audit of the major clients in Oman. The sunshine motors LLC is having 15 branches all over the Oman, as per the company policies accounts of all branches are maintained by the head office situated in Muscat. financial statements recognize profit before tax of OMR 22.5 million (2018 OMR 20 million) and total assets of OMR 370 million, including cash of OMR 3 million. KPMG lower gulf company has received the engagement letter for the final audit for the year 2019. You are the responsible for the audit of Sunshine Motors LLC for the year 2019 Required: 1. Why Ms. Andriya should obtain knowledge about the client prior to accepting the engagement? 2. In your opinion what are the sources of information should be collected, preliminary plans and preparations should be done before starts the audit work the sunshine company for the year ending 2019. 3. As per the ISA 300, What are the Additions consideration should be followed by Ms. Andriya initial audit engagement