Ms. Dutra would like you to review the client engagement letter (Workpaper P - IO] and begin evaluating the key issues of the audit strategy. Write a memo for the les regarding your thoughts on the audit strategy and planning. Label the memo P 14. Be sure to include the following topics: 0 Discuss the business risks you see in the documentation packet and how they may inuence the overall audit plan. ' Eagle View has several locations. so it will be important to evaluate how this will affect the plan. Workpaper F - 6 has an analysis of the six stores to give you some information about the different locations. 0 Review the documentation and your prior work to determine if there are any related parties that should be evaluated and disclosed. Explain how you would continue searching for related parties throughout the audit. 0 Again. you may ask for clarication from Ms. Dutra via email to ilsB99@psu.edu. Include the phrase "403W Dutra" in the subject line so that it will not be missed