(b) Explain the matters that should be considered when planning the nature and s

(b) Explain the matters that should be considered when planning the nature and scope of the examination of

Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)

(b) Matters to be consideredTutorial note: Candidates at this level must appreciate that the matters to be considered when planning the nature andscope of the examination are not the same matters to be considered when deciding whether or not to accept ane