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Question 3 (15 points) Luna Accounting LLP has been hired by Ivy Ltd., a public company, to conduct an audit of its financial statements for the year ended December 31, 2020. A meeting has been held with the engagement partner and the CEO to discuss the audit. a. List 3 types of information that would be included in the external auditor engagement letter. (3 marks) b. Identify and describe the 4 types of external auditor opinions. (12 marks)