You are an intermediate member of your firm’s audit team and the audit partner has asked you to assist with the planning stage of the audit for a small client. You have access to the preliminary trial balance for the client and would like to use this to identify accounts that are likely to require significant audit attention. To access the trial balance for your client, open the document named ‘Trial balances for task 2’ and follow the directions to the appropriate worksheet.
Prepare a report for the audit senior, which addresses the 5 issues below.
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