The CPA firm of Penmen Associates is planning to take over the audit of financial statements of Keystone Inc. As a senior auditor for the firm, you have been tasked with evaluating Keystone, using GAAS, best practices, and risk assessment techniques to identify the objectives and scope of the audit for this client. After completion, Penmen Associates has asked you to prepare for the audit. You will gain an understanding of Keystone's internal control structure, financial accounts, business environment, materiality, and any inherent risks that may impact the company. You will also review external and other factors, including interview data, that could impact the audit. Directions For this milestone, you will create a working paper. A working paper is an informational report prepared by accountants and auditors as supporting documents for formal reports and financial statements. Specifically, you must address the following rubric criteria: Review the Keystone case study and the client suitability interview to validate Keystone as a viable client. Apply GAAS to the audit planning process. Determine potential internal risk factors for conducting the external audit. Include the following: Risk related to structure of the company based on the client interview Risk discovered during due diligence process Client