There are 7 Sequential (in specific order) Steps in the Final Phase of an Audit (Phase IV - Completion of Audit). As per each of the next 7 Questions' Instructions below, you are to state these 7 Sequential Steps, in the correct order. [1 mark each ] (Note: Marks will be deducted if the steps are stated in the wrong order) 22. State the FIRST of these Sequential Steps: 23. State the SECOND of these Sequential Steps: 24. State the THIRD of these Sequential Steps: