Requirement 3 Based on the information you have been provided to this point, answer the foliowing questions: A. What is the Executive Director's \"agenda\"? B. Rethink your position on the implications of overstating versus understating an entity's assets and revenues. Were your initial thoughts correct? Be sure to consider the impact of the nancial statements and the audit opinion on third-party users- C. Why is an engagement time budget so important? What, if anything, is more important than meeting or beating the time budget? D. Do you need the client's permission to call the estate's attorney? Would you call the estate's attorney against the Executive Director's wishes