You recently got a job as an auditor in an established auditing firm. You are invited to a meeting and the audit manager Miss Brenda Wilks stated. An auditor is sometimes called on to provide special reports (as opposed to an audit opinion).

a. Give examples of special reports (assurance or related services) that an auditor may be asked to issue. For each example, explain why the report might be requested and provide an example of what it might deal with.

b. Is materiality different for special reports? Why?