Q$4.$ Review the accounts receivable lead sheet memo and related workpapers. Evaluate

the auditors' tick marks, comments, and explanations in the memo and on the lead

sheet. Identify any of the following issues:

a$.$ Did they perform all of the steps associated with the AR$\mathrm{.}3$ audit procedure?

b$.$ Did they perform the steps accurately? If not, specifically state the nature of the

problem and follow up on it to the extent possible with the information given.

c$.$ Do you see any other issues or problems with the auditors' work or client

documentation?