REQUIRED Marks IGNORE any answers related to measurement, recognition and disclosure of biological assets from your answer. With reference to the information provided in the case study: $1.$ For each of the inherent risks of material misstatement identified by Roz Naidoo for EPS for the year ended $28$ February $2024$: $($a$)$ Identify to which inherent risk factor$($s$)$ each of the identified risks of material misstatement relates; and $($b$)$ assess each inherent risk of material misstatement according to its magnitude and likelihood, citing reasons for your assessment, and conclude where on the spectrum of inherent risk the identified risk is assessed. Present your answer as follows: $($a$)$ Inherent risk factor$($s$)$ to which each of the identified risks of material misstatement relates $(1$ mark each$)($b$)$ Assessment of each risk, citing reasons for your assessment, according to its $$ magnitude $(1$ mark$)$ likelihood $(1$ mark$)$ and $$ placement on the spectrum of inherent risk $(1$ mark$)1..............................................1..................................................2...........................................2..................................................3...........................................3..................................................$ Communication skills $$ layout and structure $(12)(1)2.$ Describe the risks of material misstatement at the assertion level $(1$ mark each$)$ that arise from the information provided in the case study and state the assertions $(1$ mark each$)$ to which each risk relates. Exclude any answers related to biological assets $($poultry and eggs$).$ Communication skills $$ appropriate style $(7)(1)3.$ Identify and describe the aspects that the auditor should consider when developing the overall audit strategy for EPS. Your answer should include three $(3)$ aspects that affect the scope, three $(3)$ aspects that affect the timing, and three $(3)$ aspects that affect the direction of the overall audit strategy. $(9)4.$ Evaluate the composition of the audit committee of EPS. $(5)5.$ Discuss the fundamental principle$($s$)$ that were breached by Roz Naidoo in terms of the SAICA Code of Professional Conduct. $($