1.Give an example where it would be appropriate for the auditor to ask the client to add additional paragraph(s) or clauses to the standard client representation letter.

2. During which stages, if any, are analytical procedures required on audits?

3. You are auditing a manufacturing client. Over your audit firm’s objection, the client uses the NIFO (next-in, first-out) method to account for inventories. What kind of audit report would you issue assuming:

the impact is not pervasive

the impact is pervasive

4. What procedures are required on a review engagement?