Western Cedar Ltd. operates in the lumber industry. Its business is organized into domestic and international sales and it has many clients in each area. It obtains most of its raw materials from two suppliers, both located in the same province as Western Cedar's main operations. The government is currently considering relaxing the tariffs on lumber, so that more overseas suppliers can enter the domestic market in competition with Western.

Required: Assume that you are assigned to the audit of Western. What information are you looking for to understand the client? Be specific. What issues would the auditor be interested in researching further for this business?