It is September 1, 2023, and you, CPA, have just been transferred from the internal audit department to the tax compliance department of the Canada Revenue Agency (CRA). Your supervisor, Peter Nigel, calls you into his office. "Welcome to our department, CPA. I have assigned you to the tax audit of Natural Meats Inc. (NMI) and its owner, Andrea Thomas. I met with Andrea earlier this week and gave her a letter stating that we would be auditing both NMI's corporate tax return for its 2022 fiscal year end and her personal tax filings for the same year. Here are my notes from that meeting (Appendix I).' "Once you have completed your analysis of the taxpayers' information, I would like you to calculate the preliminary adjustments to taxable income for both NMI and Andrea Thomas for 2022. Be sure to support any of your adjustments with an explanation. As well, please draft the procedures for the field audit focusing on areas at risk for potential non-compliance with the Income Tax Act's rules and regulations. If you run into any other issues, let me know. We can then pass the file on to the