PLANNING AND ENGAGEMENT MANAGEMENT Client Acceptance Form Client Profile Financial Statements Trial Balance Materiality Documentation of System of Internal Control Time Budget & Time Control Design Tests of Transactions Design Tests of Balances Analytical Procedures Management Letter Review and Revision Subtotal management Budget Hours Senior 0.7 1.0 1.3 1.0 0.5 8.0 0.5 0.5 0.5 4.0 6.0 4.0 28.0 Assistants 4.0 1.0 15.0 1.0 1.0 1.0 8.0 3.0 8.0 42.0 Prior Year Actual Hours Senior N/A First year Assistants N/A First year