$1-1$ througn $1-2),$ paymg attenton to any sactors mat mignt attect a CrA nmi s caecision whether to accept Oreanview Marine Company as a dient.

b$.$ Review the Encagesevi Lerier for Oceanview Marine Company $($workpapers $4-1$ through $4-3).$

The letter is missing two important sentences. Make any additions and changes that you believe are appropriate directly on the engagement letter $($workpapers $4-1$ through $4-3).$

When finished, write your initials and date below CW$\text{'}$s $($Charles Ward, the audit engagement partner$)$ initials on the top$-$right comer of each page of the engagement letter. Assume you are completing this procedure on $2/19/2019.$