A guide plays an important role in an external audit.

a. List four things which a guide should or should not do in this role.

(2 marks)

b. As part of a third-party audit by yourself and the audit team leader during the audit of the dry goods store in a catering business, your guide is called away. The Stores Manager suggests that you take a coffee break since the guide is in a meeting with senior management and may be away for some time.

State three actions that you would take and explain why you would take each action. (3 marks)