Hardy & Hale have recently decided to get together to form their own firm in which they will be performing financial statement audits. They are in the process of developing quality control policies and procedures and want to make certain that they are complying with applicable standards. They realize that first they should have an understanding of the firm's objectives in an initial audit engagement. Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted AU-C paragraphs are 1, 2, or 3 digits, preceded in some cases by an upper case letter.) AU-C 12. 10a