1. Explain to a non-accounting student the audit procedures required to confirm the opening balances for non-current assets. 2. Discuss any two types of assertions related to the presentation and disclosure of the financial statements. 3. Explain the factors for consideration when determining if the work undertaken by the independent expert is reliable in accordance with ISA 620 Using the Work of an Auditor's Expert. 4. IAS 705 outlines the concept of material but not pervasive and material and pervasive. Discuss. 5. Explain the main elements of an unmodified audit report