You are the newly recruited Audit Assistant in one of the prestigious audit firms. The Audit Partner Mr Goh assigns a case in order to assess the staff critical thinking and problem solving skills. One of their main client plans to undergo expansion of its palm oil mill manufacturing capabilities in Sabah through a joint arrangements with other leading corporate company in the same sector. In accordance with MFRS 11 Joint Arrangements, a joint arrangement is an arrangement of which two or more parties have joint control. The client prefers to go under joint arrangement as both parties could share costs and risks for the palm oil mill manufacturing expansion with access to new technology. However, the client is having doubt whether joint operation would be the ideal choice in the joint arrangement between both parties. The client had referred to the audit firm for the business advisory services. Thus, Mr Goh requires you and other four newly recruited Audit Assistants to write a report based on their critical findings whether joint operation will be suitable for the palm oil mill expansion.