1.

The Lead Schedule has been Obtained, analyzed and is attached

2. System Description has been done and is attached
2.1. Walkthrough Tests
3. Reliance on Key Control reviewed
4. Audit Procedures to be performed (Audit Programs) developed
5. Sampling working paper completed and determination of whether to sample or not
agreed upon
6. The Evidence Tracking Sheet has been completed and attached
7. Test of Controls developed
8. Substantive Procedures Developed
8.1. Substantive Procedures Evaluation of Results
9. Substantive Analytical Review Carried out
10. Audit Query
11. Audit Summary Memorundum
12. Quality Control Questionnaire
13. Bank Statements