Required：

　　(i) State the external auditor‘s responsibilities regarding the detection of fraud; (4 marks)

　　(ii) Discuss to which groups the auditors of Tye Co could report the ‘fictitious’ aviation fuel inventory; (6 marks)

　　(iii) Discuss the safeguards that the auditors of Tye Co can use in an attempt to overcome the intimidation threat from the directors of Tye Co. (4 marks)