Q3: Based on your review of the cash testing of controls procedures (workpapers C.2.1 to C.2.11), 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 documentations A. Did they perform all of the steps associated with the audit program? B. Did they perform the steps accurately? If not, describe the problem and follow up on it to the extents possible with the information given. C. Do you see any other issues or problems with the auditors work or client documentation?