only b and c , quickly please fast

Question No 4: The board of directors of Tootsie Limited met recently to discuss the company's audited annual financial statements. At the board meeting, the following statements were made by the various directors: 1. Noting that the company's auditors had recommended that the company should have an internal audit department, the sales director enquired, 'What are the differences between external auditors and internal auditors?' 2. While reading the auditors' report, the production director commented, "The term true and fair is meaningless audit jargon. For the fee they charge us, it would be reasonable for us to expect the auditors to confirm whether the accounts are correct and error free." I 3. Recalling that the managing director and financial director had signed a letter of representation in connection with the audited financial statements, the technical director stated, *I still don't understand the purpose of that letter." Required: a. Explain the differences between external and internal auditors. (8 marks) b. Explain why the production director's comments about 'true and fair and his expectation of the auditors are unreasonable. (9 marks) (1) Explain the purpose of a letter of representation and describe the circumstances in which auditors should seek such a letter from the management of an audit client (5 marks) (ii) Describe the actions auditors should take if management refuses to provide them with written representations. (3 marks) THE END