QUESTION 1 (a) Certified Public Accountant (CPA) firms normally involve in providing assurance and non-assurance services to the auditon-audit client. Explain any two (2) types of non-assurance services provided by the CPA firms. (4 marks) (b) One of the requirements to become a certified public accountant (CPA) is to have working experience. Describe the detailed requirements and provide two (2) justifications on the importance of having working experience before being an accountant/auditor approved by the Malaysian Institute of Accountant (MIA). (6 marks) (c) Becker & Co (B&C), is a CPA firm that offers various assurance and non- assurance services mainly to large, privately owned companies. Evaluate whether B&C is independent or not in the following situations by providing your justification. (6 marks) i. ii. Becker & Co, was appointed to perform a statutory audit and provide advisory services to AA Sdn. Bhd. One of the partners in B&C has acquired 25% of ordinary shares in BB Sdn. Bhd, a company that used to be their audit client in the last 10 years. Alfian, a senior auditor of B&C is in-charged of an audit of CC Sdn. Bhd., whom the CFO is his father in law. iii. iv. DD Sdn. Bhd (DD), an audit client of B&C is experiencing staff shortages and B&C has agreed to assigned a few of B&C staff to help DD on a temporary basis. (d) Generally Accepted Auditing Standards requires a CPA to have adequate training and proficiency. Explain how auditors could fulfil that requirement. (4 marks) (e) Reza, Alvin and Co, (RAC) is a local CPA firm which is interested to develop a website for its firm to continue engage with their audit clients particularly during the Movement Control Order instructed by the government. List any two (2) types of information that can be provided on RAC's website and discuss how a website can be useful for any CPA firm in their auditing practice. (5 marks) (Total: 25 marks)