Problem 4 On February 3, 2022, Brawley and Salameh, CPAs were engaged to audit the financial statements of Galvez Metals Company for the year ended March 31, 2022. An engagement letter was signed by both parties on that date. Galvez Metals is a wholesaler purchasing precious metals and reselling them to hobby and craft shops. This is the first year that Brawley and Salameh have audited Galvez. Galvez metal is a publicly traded corporation which first offered common stock to the public in 2017. The previous auditor issued unqualified opinions on Galvez's financial statements in each of the previous years. The Sarbanes-Oxley Act requires audit partner rotation every five years. Galvez's Board of Directors has decided to rotate the entire audit firm every five years in order to get fresh perspectives. Prior to accepting the engagement, Brawley and Salameh completed all the appropriate procedures, including communicating with the previous auditor and gathering other information to assess the integrity of Galvez's management and Board of Directors. They received no indication that management or the board lacked integrity. The previous auditor reported that there had been no disagreements about accounting principles and that they had found no material weaknesses in Galvez's internal controls. Samantha Mann, a staff accountant on the audit team, was asked to prepare a checklist to be used by the audit team members charged with planning the engagement. The checklist is intended to ensure that no important points are overlooked during the planning process. Fieldwork is scheduled to begin on April 17, 2022. On April 5, Samantha prepared the planning checklist shown on the next two pages. Required: Identify ten inappropriate items that are listed on Samantha's checklist. (There may be more.) This problem is comprehensive. You will need to apply the knowledge you have acquired throughout the course.