Chris has drafted an audit plan for a new client. The client is Green Forest Camping Ltd, which offers hire equipment to clients seeking a cheap holiday or weekend getaway. Green Forest Camping earns 80 per cent of its revenue from hiring camping tents, tables and chairs, lights and other camping equipment and 20 per cent from sales of disposable crockery, cutlery, napkins and gas bottles. Chriss plan shows that audit time is divided to reflect this revenue pattern (that is, 80 per cent of the audit time is spent on the hire business and 20 per cent of the time is spent on the retail business). Chris believes that the significance of the revenue activities should be the only driver of the audit plan because the client has no related parties and a simple, effective corporate governance structure.

Required: List five (5) questions that you would ask Chris before accepting his audit plan?