Tina is an audit manager with a national public accounting firm and one of her clients is Simply Steam, Co. Simply Steam provides industrial and domestic carpet steam-cleaning services. This is the first time Simply Steam has been audited. Thus, Tina does not have any prior-year audit files to review. Tina recently conducted a preliminary interview with Doug Dosio, who along with his brother, Phil, owns Simply Steam. Tinas objective for the interview was to establish an understanding of the control environment.