Question 3 (a) The direction of Audit work is greatly influenced by the auditor's work on internal control which forms a major element in gathering audit evidence. Proper documentation is required in both the audit working papers and permanent audit files. Required: (i) The accounting system and internal controls of a company can be identified and analysed using three different methods. Explain in detail the THREE methods (ii) An auditor needs to consider the type of computer-based information system a client is using in evaluating the general and application controls in a client's computer system. Required: Explain how the following computer-based information systems can generate audit risks for the auditor. (i) Microcomputer systems (ii) E-commerce (b) A professional person with appropriate skills in assurance work is required to provide an independent opinion of an assurance provider. Required: (i) Identify and explain briefly FIVE key areas where independence may be threatened. (ii) Explain in detail the safeguards the auditor can put in place to reduce THREE of the threats identified in (i) above