Company: Progressive Insurance

If management faced tremendous pressure regarding the entity's financial performance, what opportunities might exist for them to engage in fraudulent financial reporting?

To what extent do you believe it will be appropriate to reduce assessed control risk?

How will the audit effort be allocated among geographical areas?

Will any areas of the audit require outside expertise?

Will there be reliance on an internal auditor(s)? If so, why? If not, why not?

What form of auditor's report do you expect will be issued? What does it mean?