[1] The Satyam auditors attempted to confirm both cash and accounts

receivable balances with external parties. Which of the audit assertions

for cash and accounts receivable would confirmations be most
relevant?
[8] Locate the PCAOB’s Settled Disciplinary Order against the auditors
of the Satyam financial statements, which can be found on the PCAOB’s
website under the link for “Enforcement” (see PCAOB Release No. 105-
2011-002 dated April 5, 2011), and review the sanctions imposed on
the audit firms within the PW India network. You will see that the
PCAOB censured all five firms in the PW India network, even though
three of those firms did not participate in the audit of Satyam’s
financial statements. Discuss why the PCAOB charged all five firms
rather than only charge PW Bangalore and Lovelock & Lewes?