that address Garcia and Foster, CPA's, responsibility in relatic Q2. Review the cash narrative memo (C.1.1) and cash flowcharts (C.1.2). Identify and document any internal control weaknesses over cash receipts, cash disbursements, bank reconciliation, and/or petty cash. Explain why each item identified is a weakness. This question relates to Step 2 of the Garcia and Foster Audit Plan. Q3. Based on your review of the cash testing of controls procedures (workpapers C.2.1 to C.2.11), you believe that there were some issues with the audit work performed. Review in detail the auditing procedures from the audit program and the related documentation. Identify any of the following issues: a. Did they perform all of the steps associated with the audit program? b. Did they perform the steps accurately? If not, describe the problem and follow up on it to the extent possible with the information given. c. Do you see any other issues or problems with the auditors' work or client documentation? This question relates to Step 4 of the Garcia and Foster Audit Plan. Q4. You have concerns about the adequacy of the substantive audit work done by the engagement team. Review in detail the cash confirmation and bank reconciliation substantive audit program steps (C.3 and C.4) and the associated audit workpapers (C.3.1 to C.4.8). Identify any of the following issues: a. Did they perform all of the steps associated with the audit program