From: Lisa Neumann <Lisa.Neumann@acaaudit.

com>

Subject: Zester audit: Updating the audit plan

To: A Candidate <Ay.Candidate@acaaudit.com>

Hi,

I’d like you to use the attached template and update the audit plan based on audit findings to date. The update should
assess the impact so far of our controls testing results on our planned substantive procedures.

In the audit plan presented to Zester’s audit committee, wherever there is a section that does not include an outline of
planned audit work, please complete that section, keeping the description at a high level (similar to the audit plan) but
being specific as to whether we’d be able to perform substantive analytical procedures or would need to perform tests
of details.

Kind regards,

Lisa

Lisa Neumann – Audit Manager

Assurance Chartered Accountants (ACA)

e: Lisa.Neumann@acaaudit.com

Adelaide Office

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