Problem: You are a junior auditor at an accounting firm. Your manager has given you a set of SSARS engagements with two different clients. Your manager has asked you to draft a detailed memo listing the provided-by-client (PBC) items that are necessary for direct examination and review SSARS engagements, along with the rationale for why the included items are necessary. This assignment will strengthen your understanding of the PBC items for each SSARS engagement.