performs certain future services by obtaining supplies from a foreign country. The auditor is unable to establish whether the contract imposes any financial liability or has any other financial impact on the auditee company. The auditor learns that the auditee company must comply with environmental standards requiring it to monitor various emissions using complex scientific techniques. The amounts of the financial penalties that can be imposed by the government are determined by the nature and extent of non-compliance with these scientific standards. Required: pe issued in each case, based on your analysis