This case study has two parts to it, the set of 10-_ papers/questionnaires and 14-_ papers and questionnaires. I have been trying to figure out what needs to be mentioned in each conclusion, if someone could help me get a bullet point list, that would be great. Thanks!

Oceanview Marine Company Audit Program (performance format) Tests of Controls and Substantive Tests of Transactions: Acquisitions (continued) December 31, 2018 1. Conclusion on interal controls: 2. Conclusion on substantive testing: Oceanview Marine Company Audit Program (performance format) Tests of Controls and Substantive Tests of Transactions: Acquisitions (continued) December 31, 2018 1. Conclusion on interal controls: 2. Conclusion on substantive testing