You have just been telephoned by the chief accountant of a listed company client, Randerston plc, to tell you that there has been a computer breakdown and that some parts of the data concerning construction contracts has been lost. He asks if two senior members of the firm’s engagement team could be loaned to enable reconstruction of the data to be made on a timely basis. The deadline would be in 30 days’ time, when the draft financial statements are due to be finalized.

What issues would you consider and what would be your response?