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3.The answer is B.

If Alan Marshlow accepts the position as a non-executive director for Plant Co, self-interest and self-review threats are created which are so significant that no safeguards can be implemented.

Further as per acca’s Code of Ethics and Conduct, no partner of the firm should serve as a director of an audit client and as such, Horti & Co would need to resign as auditor.

4 The answer is C

Assuming a management responsibility is when the auditor is involved in leading or directing the company or making decisions which are the remit of management.

Designing and maintaining internal controls, determining which recommendations to implement and setting the scope of work are all decisions which should be taken by management.

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