Please help me to answer this problem.

On September 3, 20X1, Ludwig, CPA, was engaged to audit the financial statements of Precious Metals Co. (PM), for the year ended October 31, 20X1. PM purchases precious metals at wholesale prices and resells them to craft clubs at retail. PM is a new client whose common stock was first offered to the public five years ago. PM received an unqualified opinion on its financial statements in each of the prior three years, but changes auditors after each engagement. In accepting the engagement, Ludwig completed all of the appropriate client acceptance procedures. Ludwig instructed Robertson, an assistant on the engagement, to draft a planning checklist that would assist Ludwig in preparing the audit staff for the fieldwork that is scheduled to begin on October 17, 20X1. On October 5, 20X1, Robertson prepared the planning checklist below (engagement letter points have been omitted). Indicate the inappropriate points that are included on Robertson's planning checklist below: 1. Understanding the engagement In planning the audit, have the engagement personnel considered: 1 . PM's accounting policies and procedures? 2. Financial statement items likely to require adjustment? 3. The nature of the reports expected to be rendered? 4. The effects of accounting and auditing pronouncements, particularly new ones? 5. Methods of audit sampling to be used? 6. Whether the method of sampling is likely to be approved by PM? 7 . The extent of involvement of other independent auditors or internal auditors? 8. Procedures to evaluate competence and objectivity of PM's internal auditors? In planning the audit, have engaged personnel discussed: 9 . The general scope and timing of the audit work with PM's management, board of directors, or audit committee? 10. The risk of misstatement due to fraud for each assertion for each account with PM's management, board of directors, and the audit committee