See the "LocatePlus Holdings Corporation" case for this question.

The PCAOB's auditing standards identify auditors' responsibilities when addressing the possibility that fraud has materially impacted a public company's financial statements. Which of those responsibilities did the L&H auditors fail to comply with during the 2005 and 2006 LocatePlus audits? For each item that you listed, explain how the L&H auditors failed to fulfill that responsibility.