Problem
Miller is the in charge auditor with administrative responsibilities for the upcoming annual audit of Glenn Company, a continuing audit client. Miller will supervise two staff assistants on the engagement and will visit the client before the fieldwork begins. Miller has started the planning process by preparing a list of procedures to be performed prior to the beginning of interim work. The list includes the following items.
1 Review correspondence and permanent audit files
2 Review prior year's audit working papers, financial statements, and auditor's report
3 Discuss with engagement team (firm personnel responsible for audit and nonaudit services to the client) matters that may affect the audit.
4 Discuss with management current business developments affecting the client.
REQUIRED: Complete Miller's list of procedures that need to be performed prior to beginning of the interim audit work.