Question 22 - 25 refer to following conversation:

22. Why most likely did Ms. Henninger request the audit service?

CAPE TOWN (26 October)- Locally based Roebling Vision announced yesterday that it will be merging with Novianto Technology, headquartered in Nairobi, Kenya. This action will allow Roebling Vision to expand its research division to include a team that specializes in cutting-edge vision technology.

"There is no doubt that we will be releasing new eyewear solutions in the upcoming year," said Roebling Vision CEO Obakeng Van Dyk. "With our joint efforts, there will be no limit to what we can do."

Before the two companies join forces, Vision's laboratories in Roebling Johannesburg will be expanded to be able to accommodate a much larger workforce.

Headquartered here in Cape Town, Roebling Vision has centres throughout the country. Its popularity grew about ten years ago, after several South Afri can celebrities began wearing Roebling glasses. The company is best known for manufacturing eyeglasses and contact lenses. Less known is the fact that it also has a small division devoted to research and technology located in Johannesburg.