Auditing accounting

Hagar, CPA is the in charge auditor with administrative responsibilities for the upcoming annual audit of Horrible Company, a continuing audit client. Hagar will supervise two staff assistants on the engagement and will visit the client before the fieldwork begins. Hagar has started the planning process by preparing a list of procedures to be performed prior to the beginning of interim work. The list includes the following items. REQUIRED: Using the attached answer sheet, complete Hagar's list of procedures that need to be performed prior to the beginning of the interim audit work