Draft an email requesting ALL of the support for the journal entries identified in step 3. Briefly explain the purpose for what you are requesting. This should not exceed 3 paragraphs and the support should be general in nature, but specific enough to show you understand what type of audit support is needed. First paragraph should be a salutation, second paragraph is the body requesting, and third is your closing. Act like it is a general case. Provide a response that would explain an appropriate economic substance for 3 of the journal entries identified in number 2. Document it as if corroborating evidence was provided by the client and no exceptions were noted. Your documentation should include what you obtained, audit procedure performed, and a conclusion. Again this is not to a specific case, act like the client has already given you information. What type of information would be enough to satisfy this.

Dear Client,

Good morning.

When we are working on your journal entries, our audit found out the following four characteristics has pass through the year of 2005 account book which is diverge from the units normal limit. We hope to have review its supporting document and necessary approvals for these transactions.

Here is the four characteristics that our audit is found out it diverge from the units normal limit.

1. In the characteristic #1, our audit found out the journal entries made a debit entry into a revenue account.
2. In the characteristics #2, the journal entries were flagged due to the fact that the entry amount are material. Materiality was determined by looking at revenue (716,276) and taking 20% of it (143,255).
3. In the characteristic #3, Journal entries made into the expense and revenue accounts on 12/31/2005. Given that 12/31/2005 is Saturday, there a high number of transactions on this day.
4. In the characteristics #4, the journal entry that is selected for testing based on the GL account number and GL Account name. they seem to be similar tax expense accounts but the variation between the name and GL number differs slightly. Addition, the G: order sequence is seeming different here as the sequence jump from 9900 to 9990.

Base on the verification of supporting document you give to us, these are the four characteristics problems that our audits found when we are working on your journal entry. We hope you can prove more information of these special part and we will fix it for you as soon as possible.