a. Trial balances to be prepared on the “accrual basis” complete with opening and closing adjusting journal entries, including accrued and prepaid expenses, amortization and depreciation charges.
b. Auxiliary work papers to be prepared as they related to the reconciliations of cash and other accounts and the analyses identified as items 2e, 2f, 2g, 2h, 2i, 2j, 2k,2l, 2m, of the standard auditor’s engagement letter.