如图，将浸过酒精的棉花点燃后放入瓶中，然后用剥了皮的熟鸡蛋堵住瓶口，鸡蛋会慢慢进入瓶中，这是因为               的作用，为了让鸡蛋更顺利地进入瓶中，可将鸡蛋蘸点水，这是为了                        。

In relation to Companies Ordinance (Cap 32), explain the scope of duties of care that a company’s auditor needed to attain in order to discharge the duties to the company properly. (10 marks)