Part A (14 marks) In the following figure, there are various audit terms/factors affecting directly or indirectly the financial statement audit quality. Auditor's Learning & Education Audit Tenure Non-Audit Services 0(+) Industry/Client/ Audit Experience Accounting & Audit Knowledge Auditor Independence Audit Firm Size 14 12 Audit Quality 13 Audit Methods & Tools Legal liability Audit Fees Audit Efforts & Resources Mb Required: Judge whether the cause-effect relations numbered from 1 to 14 are negative or positive, and explain the meaning of each negative or positive cause-effect relation. You can refer to the following example for the relation between Audit Tenure" and "Industry/Client Audit Experience" (14 marks). Example: Number 0: Positive (+) cause-effect relation, which means: "the longer an auditor works for the client, the more industry/client experience the auditor gains". Part B (6 marks) Describe those 3 steps that IFAC Code Conceptual Framework requires professional accountants to follow in order to prevent or mitigate the threats to auditor's integrity and independence