Help me this audit question

QUESTION 1 You are the auditor of Oyo Farms Limited, a subsidiary of Oyo Holdings Limited. The auditor of Oyo Holdings Limited has requested from you a "comfort letter" before they sign their report on the group accounts. You are required to: Under what circumstances would this request arise? A. List four items "comfort letter" would cover. B. What are the merits and demerits of a "comfort letter" to the auditor of the subsidiary company? QUESTION 2 As the auditor of a holding company, your examination of the consolidated accounts of the group reveals the following: The accounts of one small subsidiary have been audited by another firm. The accounts of another subsidiary were made up-to-a-date three (3) months earlier than those of the holding company and all other subsidiaries. c. The accounts of a foreign subsidiary, although available, have not been included in the consolidated account