The partner on your audit engagement would like you to prepare an audit planning memorandum that addresses significant engagement issues and specifically identifies the matters relevant to an upcoming audit committee meeting. In order to prepare the memo, you reviewed the financial statements (Exhibit 1) and have consulted last year’s audit file (Exhibit 2), the partner’s notes from a recent meeting with Emma and the CFO (Exhibit 3), and findings of the interim procedures (Exhibit 4) …

| February 14, 2018

The partner on your audit engagement would like you to prepare an audit planning memorandum that addresses significant engagement issues and specifically identifies the matters relevant to an upcoming audit committee meeting. In order to prepare the memo, you reviewed the financial statements (Exhibit 1) and have consulted last year’s audit file (Exhibit 2), the partner’s notes from a recent meeting with Emma and the CFO (Exhibit 3), and findings of the interim procedures (Exhibit 4) …

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