QUESTION 5 (20 MARKS) In Malaysia, small and medium-sized businesses have a high demand for auditing and assurance services, making it one of the most popular types of services in the country. However, the vast majority of businesses frequently overlook this. To strengthen one's credibility and establish one's reputation, assurance services are absolutely necessary. Organizations that are able to successfully address audit and assurance issues improve the quality of their financial reporting and stand to gain credibility not only on the local level but also on the international level. Required: a. Clarify the distinction between the reasonable assurance and the limited assurance that professional accountants in Malaysia provide for their clients. (10 marks) b. Identify TEN (10) comprehensive characteristics of due diligence review to assess the mergers and acquisitions process. (10 marks)