Solve this problem Serenity Fitness Club (SFC) operates an indoor sporting and fitness facility in the heart of Melbourne catering to people of all ages in the local community. SFC's management committee is keen to provide environmentally friendly facilities to its members. SFC is committed to protecting the natural environment and enhancing economic sustainability for future generations. As a result, the committee has hired Debbie Harris, the environmental and sustainability expert at Efficient Assurance Services, to check its current energy-use patterns for three months based on its internal records and physically inspect the club's facilities to identify factors that influence electricity usage. Debbie is to report the results of these procedures to the committee, so that they can consider areas where energy use may be reduced Required a) Referring to the relevant Australian auditing pronouncement, describe the level of assurance that Debbie can provide on this engagement b) Identify the key information that Debbie should collect in undertaking this engagement