$($c$)$ Explain the difference between an automated application control and a manual control. $(1)$

$($d$)$ Suggest four ways in which computerization $($IT$)$ benefits a company's internal control. $(4)$

$($e$)$ Provide a brief description of the three cloud services that Black $\text{'}$n Blue Ltd can use. $(2)$

$($a$)$ Explain how the objectives and general principles of an engagement to review historical

financial statements compare to those of a statutory audit engagement. $(15)$

$($b$)$ Briefly describe the main procedures that the auditor should perform during an engagement

to review historical financial statements. $(5)$

$($c$)$ Explain the implications of providing limited assurance following an engagement to review

historical financial statements. $(5)$

$($d$)$ Explain how the practitioner's report following an engagement to review historical financial

statements should deal with financial statements that are materially misstated. $(5)$