Read the research and discussion case (10-53) about Rand & Brink CPA's engagement meeting with their new audit client. Given the comments from the key players,

a. As an audit partner evaluate each suggestion made in the meeting. Is there a term that is applicable to most of the suggested actions?

b. Could you assure the client that an unqualified audit report would be issued if your recommendations were followed on all the matters discussed? Explain.

c. Would the discussion in this meeting cause you to consider withdrawing from the engagement? Explain both the risk and ethical issues.