You are an audit manager in Mickey Mouse \& Co., a firm of Certified Chartered Accountants. For each of the following cases below, identify and explain the risks to independence arising in carrying out your audit of Ancients for the year ending 31 Dec 2023, and suggests ways of mitigating each of the risks you identify. (a) You are preparing for the audit of Ancients, a listed company, for the year ending 31 Dec 2023. Ancients has grown rapidly over the past few years, and is now one of your firm's most important clients. (4 marks) (b) Ancients has been an audit client for eight years. Mr Grace had been the audit partner since Ancients became an audit client (4 marks) (c) Mickey Mouse \& Co. has provided audit, taxation and management consultancy advice to Ancients during this time. (4 marks)