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(b) Criticise the internal control and internal audit arrangements at Gluck and Goodman as described in the casescenario. (10 marks)
(c) non-consolidated entities under common control. (4 marks)
(c) (i) Identify and describe FOUR quality control procedures that are applicable to the individual auditengagement; and (8 marks)
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm ofChartered Certified Accountants, and recomme
(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)