You have just been appointed as the auditor of three companies, namely, Brother & Sons Ltd (B&S), Zen Pty Ltd (Zen), and Neptune Pty Ltd (Neptune). During the planning phase of the audit engagements, you have come across the following information:

1. B&S is a merchandising company. The company has been doing business in Australia for the last 20 years. The accountant of B&S has been notorious for finding gaps in the legislations in order to make its clients