What is the materiality level for the client in the audit engagement you conducted ? Describe the basis for the selection of the benchmark and % for calculation of materiality level for the client?

2. From your understanding throughout the UTB process, briefly share the objectives of the business and any key performance indicators of the business for the upcoming fiscal year. How do you think it impact our current audit of this year's financial statements?

3. During your AP process, what are some of the notable items on the financial statement with the widest range of fluctuations? Do you have any reasoning for such changes?

4. Describe some of the difficulties you and your team faced while conducting UTB and analytical process during the engagemen