You had to attend to another urgent matter and requested Mabel Seerap, the audit senior, to draft the audit plan for Company Z. Evaluate each item in the draft audit plan in Exhibit II. (a) When preparing the audit plan, appraise whether each item is a planning, fieldwork or completion procedure. (15 marks) (b) If the item is not a planning procedure, examine and explain why it is a fieldwork or completion procedure. (10 marks)