Required (a) List ve procedures that the auditor should perform before deciding to accept ACL as a client. (b) Evaluate four factors that impact the audit risk assessment for the current year and indicate how these factors inuence audit risk (that is, increase or decrease audit risk). (0) Conclude on overall audit risk and indicate how this will impact the audit planning. ((2!) Using at least three of your calculations of materiality, calculate the range of materiality for the current year. Conclude on the most appropriate materiality and include a detailed explanation supporting your decision. (e) Perform planning analytic procedures and identify at least three accounts with unusual