You are wrapping up the audit of Dipstick Company, the first audit in which you have been acting as a senior auditor. Your managing partner has asked that you submit to him a memo documenting the relevant opinions and disclosures to ensure that all opinions and disclaimers are correct. You drafted the memo while you were distracted on a stinky flight back to the office. Now that you are caffeinated, you need to review the documentation and revise the memo, correcting any errors