The overall audit strategy for the audit of Keystone Computers \& Networks Inc. in this Appendix includes a section on significant accounting and auditing matters. The second matter described involves capitalizing the costs of developing a software program for sale. The overall audit strategy for the audit of Keystone Computers \& Networks Inc. in this Appendix includes a section on significant accounting and auditing matters. The second matter described involves capitalizing the costs of developing a software program for sale