You are the auditor responsible for the audit of Ninja Co, a listed entity whose principal activity is the operation of a regional railway network. The audit for the year ended 31 March 2019 is the first year your firm has audited. The company recorded OMR 50 Million sales in the year 2018-2019. The total value of fixed assets and current assets amounted to OMR 250 Million, the net profit of the company recorded OMR 110 million. The company having the accumulated profit and reserve OMR 50 Million to expand the business to UAE. Based on the above situation you are required: 1. Draft the role of auditor to establish the overall audit strategy. Marks) 2. Justify an appropriate audit strategy for the first audit of Ninja Company. (4 Marks) 3. Explain the process of Overall audit strategy for the above situation