Question 6: Discuss the changes in audit methodology of external auditors if their clients are using Integrated Reporting. Will it affect the scope of audit? What will be the impact on audit fees? Question 7: In Integrated Reporting, companies must disclose the following elements: Organizational overview and the external environment Opportunities and risks Strategy and resource allocation . Business model . Future outlook Choose any listed company based in Bahrain Bourse and review their 2019 annual report and look whether they are disclosing the above 5 elements of IR. Question 8: In Integrated Reporting, companies must disclose 6 different capitals. Choose any listed company based in New York Stock Exchange and review their 2019 annual report and look how many different capitals they disclose? Question 9: Describe four different information needs that must be served by the financial statements of Islamic Banks, which are different from those of conventional banks. For these four information needs, list the corresponding reports which would provide the information