Your audit firm, Pawsey & Associates is the auditor of Healthy Juice (HJ). As a fruit juice producer, HJ

is required to submit an annual report from an appropriately qualified auditor certifying compliance

with a range of quality control requirements. HJ has approached you as an auditor to undertake this

audit.

HJ will pay a fee for the quality audit, but the auditor must submit the report directly to the

Australian Food Safety Commission (AFSC). The quality requirements cover areas such as the raw

materials, manufacturing process, plant and equipment and production personnel. The Chief

Financial Officer of HJ has advised the AFSC that Pawsey & Associates is the HJ's nominated audit

firm for the upcoming quality audit. It is now 21 May 2018 and you have received the requirements

of quality audit from AFSC. This schedule outlines the procedures to be performed by the auditor

and space for the auditor to outline the results of auditing these procedures and a final statement by

the auditor certifying that the entity has complied with the quality requirements of the legislation.

The audit schedule needs to be completed and returned by 14 July 2018.

Required:

(a)

Indicate the type of engagement that this represents, the level of assurance provided and

the type of report that the auditor is able to provide.

(b)

Indicate whether it is possible to meet the requirements of the AFSC.

(adapted from Gay and Simnett, 2018)