critically evaluate whether the provision of audit services by audit firms should be regulated more than it presently is or whether it should be provided without direct regulation. you should consider both the auditors and the users of audit reports needs and points of view in your evaluation. your answer should contain a plan of your essay and the eaasy. The plan should be sufficient to show:a)that you have identified the key technical/syllabus content raised in the question.b)the instructions from the question.c)exampled of how you will support your answer in the context of a) and b) your essay answer should be no more that 1500 words excluding references and bibliography. The coursework relates to the following learning outcomes:the auditor''s relationship with other groups. including auditors and analyse given situations and apply relevant concepts.