Scenario The auditing team of your CPA firm has performed an audit engagement for Keystone, which consists of testing financial statements, internal controls, and other factors that could have an impact on the company's position. At the end of the audit, the engagement partner has asked you to submit to all the firm's partners the final executive summary audit report. This will include an overall executive summary of the firm's internal control effectiveness in providing reasonable assurance on the company's financial statements and an explanation of the choice of an unqualified opinion versus a different opinion type. Directions After reviewing the Scenario and Supporting Materials sections of this document, you will complete an analysis of the audit engagement program using the Summary of Audit Findings document and then write your executive summary audit report. Specifically, you must address the following rubric criteria: Evaluate assertions regarding the financial statement. Consider the following: Accuracy and valuation, existence, completeness, rights and obligations, and presentation and disclosure Describe the control gaps and anomalies present in the summary of audit findings. Present how the findings are in accordance with generally accepted auditing standards (GAAS). Formulate an opinion of the audit results. Include the following: The