Q3. Based on your review of the accounts receivable test of controls procedures (workpapers AR.2.1' to AR.2.4), you believe that there were some issues with the audit work performed. Review in detail the auditing procedures from the audit program and the related documentation. Pay particular attentlon to their implementation of the attribute sampling procedurestheir sample selection process and evaluation of the results. Identify any of the following issues: ,

a. Did they perform all of the steps associated with the audit program?

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?

This question relates to Step 4 of the Garcia and Foster Audit Plan

Sorry, but i answered the question on my own.