You have been assigned by your firm to complete the audit of the 19X8 financial statements of Amon Manufacturing Corporation because the senior accountant and his inexperienced assistant who began the engagement were hospitalized due to an accident. The engagement is about one-half completed. Your auditor's report must be delivered in three weeks, as agreed when your firm accepted the engagement. You estimate that by utilizing the client's staff to the greatest possible extent you can complete the engagement in five weeks. Your firm cannot assign an assistant to you. The work papers show the status of work on the audit as follows: 

1. Completed-cash, fixed assets, depreciation, mortgage payable, and stock- holders' equity 

2. Completed except as noted later-inventories, accounts payable, tests of purchase transactions, and payrolls 

3. Nothing done-trade accounts receivable, inventory receiving cutoff and price testing, accrued expenses payable, unrecorded liability test, tests of sales transactions, payroll deductions test and observation of payroll check distribution, other expenses, analytical procedures regarding operations, vouching of December purchase transactions, auditor's report, assessment of control risk, management letter, minutes, preparation of tax returns, procedural recommendations for management, subsequent events, supervision and review Your review discloses that the assistant's work papers are incomplete and were not reviewed by the senior accountant. For example, the inventory work papers present incomplete notations, incomplete explanations, and no cross-referencing. 

1. What field work standards have been violated by the senior accountant who preceded you on this assignment? Explain why you feel the work standards you list have been violated. 

2. In planning your work to complete this engagement you should scan work papers and schedule certain work as soon as possible and also identify work which may be postponed until after the report is rendered to the client.

a. List the areas on which you should plan to work first-say, in your first week of work-and for each item explain why it deserves early attention. 

b. State which work you believe could be postponed until after the report is rendered to the client and give reasons why the work may be postponed.