QUESTION $3(30$ marks$)$ Shawn Mendes, a registered auditor in South Africa, identified potential fraudulent activity during an annual audit of a well$-$known law firm. The suspected fraud involves a director allegedly transferring funds from the company's trust account to their personal account. Although Shawn's investigation is ongoing and certainty has not been achieved, the evidence gathered thus far suggests the director's involvement. As this is the first instance of suspected fraud in his professional experience, Shawn seeks guidance on the applicable auditing standards, ethical obligations, and legal requirements related to reporting and addressing this situation. REQUIRED:

$3\mathrm{.}1$ Does Shawm Mendes, as a registered auditor, have a professional duty to report suspected irregularities, even if he does not have certainty of the facts? $(7$ marks$)$

$3\mathrm{.}2$ If Shawn decides to report the suspected fraudulent activity, what specific steps must he take to ensure compliance with the relevant provisions of the Auditing Profession Act? $(10$ marks$)$

$3\mathrm{.}3$ One of the directors of the law firm requested Shawn$$s removal from his duties related to the investigation, citing a perceived lack of objectivity in his auditing work. Briefly discuss if Shawn may be removed from his tasks in terms of the provisions of the Auditing Profession Act? $(2$ marks$)$

$3\mathrm{.}4$ Briefly discuss what constitutes an irregularity in terms of the Auditing Profession Act? $(3$ marks$)$

$3\mathrm{.}5$ Discuss who must commit suspected unlawful acts in order for the registered auditor to report these acts as unlawful acts, in terms of the Auditing Profession Act? $(8$ marks