You are also concerned about the adequacy of the substantive audit work done by Garcia and Foster. You decide to carefully review the substantive testing performed on the aged accounts receivable summary (AR.4.1 to AR.4.5), accounts receivable confirmation testing (AR.5.1 to AR.5.8), sales cutoff testing (AR.6.1 to AR.6.7), and the testing of the allowance for uncollectible accounts (AR.7.1).

Identify any of the following issues:

a) Did they perform all of the steps associated with the audit program?

b) Did they perform all of the steps accurately? If not, specifically state the nature of the problem and follow up on it to the extent possible with the information given.

c) Do you see any other issues or problems with the auditors' work or client documentation?