The following is the information given to answer the above questions:

Task 2: A CPA firm is preparing for the year 6 audit of Hiver Co., a calendar-year-end non-issuer. An audit staff member used the year 5 audit request list for Hiver as the basis for drafting the year 6 request list. Additional client information was obtained during the audit planning meeting with the client. As the audit senior for this engagement, it is your responsibility to review and revise the year 6 request list for Hiver, as needed. Use the additional client information in the file ACCT444CD#2Exhibits to revise the draft request list, correcting any errors and removing any inappropriate or