• • Razz & Jones Professional Services LLP, has been engaged to audit Little Seed Grocery Corporation, a nonissuer, for the period ending December 31, Year 1. As a part of the planning stage of the audit, Razz & Jones Professional Services must review the documentation that has been obtained for a sample of controls in place related to the identification and recognition of new leases. Joan, a CPA and member of the engagement team for Razz & Jones, is responsible for assessing the appropriateness of the design and implementation of each of the relevant control activities (column B) to properly mitigate the identified risk (column A) and evaluating the impact that each control assessment has on the overall risk assessment associated with the identification and recognition of new leases.