For part A if you think everything which is recorded on the balance sheet is true and fair that means it is done correctly you can state in your answers that everything is ok. Thst all.. But if you feel anything is unusual, any or needs further investigation you will only mark it.For example if an auditor feels the cash amount should be more they mark it for more explanation.For you thats what you need to do.You will only suggest your opinion.Answers will vary among students as everyone will have a different opinion.You dont have to provide any explanation.