（c) Briefly describe three advantages to Bailey’s of counselling. （3 marks)

(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) development expenditure on the Fox model; (3 marks)

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

Briefly describe the differences between“geographicalindication”and“mark of origin”．