The following scenario relates to questions a-e This objective test c a se q uestion contains q uestion t yp es w hich will on l y appearin a computer based exam, but this question provides valuable practice for a ll students whichever version of the exam they are taking You are the audit senior planning the audit of Epica Co (Epica) for the year ended 31 March 20X3.The audit manager has held a planning meeting with the finance director and has provided you with the following notes of his meeting and financial statement extracts Epica have experienced difficult trading conditions this year which has resulted in sales prices being reduced. Despite this, revenue has continued to fall. In an attempt to improve profit, E p ica has switched to a cheaper supplier which has resulted in lower quality goods being purchased and a corresponding increase in returns from customers. During the year the directors have increased the useful life of tangible non-current assets which has resulted in a lower depreciation charge for the year Financial statement extracts for year ended 31 March