Review the account receivable lead sheet memo and related workpapers. Evaluate the auditors' tickmarks, comments, and explantion in the memo and on the lead sheet. Identify any of the following issues.

a. Did they perform all or the steps associated with the AR.3 audit procedure?

b. Did they perform the steps accurately? If not, specifically state the nature of the problem and follow up on it. to the extent possible with the information.

c. Do you see any other issues or problems with the the auditors' work or client documentation?