The CPA firm of Cain and Abel requires that a pre-issuance review of the audit report and financial statements be performed by a partner who is not directly associated with the performance of the engagement. You are to assume that you are the partner who will be performing the pre-issuance review. Using the audit report, financial statements and footnotes, perform a “pre-issuance review” noting any math errors, incorrect dates, misspellings, or any other inconsistencies among the financials.