and the relevant assertion) and provide a further inquiry and/or analytical procedure that you could perform to confirm or dispel the potential misstatement. In addition, provide any additional procedures (in addition to inquiry and/or analytical procedures) that you consider necessary to address the possible misstatement. If you do not consider any additional procedures are necessary, state N/A (Not Applicable). Meeting Notes (With Owners, Aiden and Sophia) Changes During the 2016 Fiscal Year 1. Significant renovations were made to the dining/kitchen area and spa/gym during the year. Much of the older equipment in those areas was replaced. 2. A new system for tracking optional services had been installed but there have been problems. Aiden stated that he is concerned that there may be services provided that have not been billed. 3. A family of a former resident is suing for abusive treatment they claim their mother received from one of the personal aides. Aiden and Sophia intend to vigorously defend this. They claim no abuse occurred rather the resident sustained her injuries through a fall