You are the audit manager of Global Audit Pty Ltd, located in Sydney. You are planning the audit of Happy Hour who is a listed multinational drink manufacturer. Happy Hour has plants all over the world with their head office located in Sydney. As the audit manager you know that the planning stage of the audit is very important, and many issues need to be considered and planned appropriately to ensure that the audit is completed efficiently and effectively. Required List and discuss the matters / issues that you would consider when planning the engagement of Happy Hour