Scenario 2: Mrs Cruise is the audit partner representing ATS Partners, an audit firm based in Melbourne. As part of carrying out consulting services, several of Mrs Cruise's staff recently completed a review and maintenance of the internal controls at Expo Pty Ltd, a large proprietary company which is also an audit client. The work was charged at 130% of the usual consulting fees to make up for the lower audit fees brought about by a competitive tender. The audit staff implemented changes in the company's internal control procedures and ran a full day training session for the accounting staff. As the audit staff have already performed significant work on Expo's internal controls, the audit manager has decided that no further testing is required of those controls. Required: (a) For each of the above scenarios list and explain any breaches of professional standards and/or regulatory requirements (if any). (b) For each scenario, discuss possible safeguards and/or alternative courses of action the auditor or firm should have taken in order to properly discharge their professional responsibilities.