A&E Landscaping Co$.("$A&E$")$ is a small high$-$end landscaping company located in the Town of Skyview, Ontario. The company was established in $2018$ by two cousins, Ana and Emma Inkling. The Inkling cousins grew up with a family of farmers and developed a shared passion for purchasing new equipment.To finance the growth of A&E$,$Ana and Emma had to work with the bank to get loans to fund these equipment purchases. As a result of these loans, A&E was required to produce annually audited financial statements. A&E prepares its payment terms established for A&E clients are as follows:subjective Landscaping $-20\%$ at contract signing, $50\%$ when the job is half$-$complete, and the As the company continues to grow, A&E has had to hire additional full$-$time staff. They currently have $4$ full$-$time staff, in addition to Ana and Emma. Throughout$|$the busier seasons, they hire working on the A&E file is Melvin, the senior auditor, and Lucy, the lead partner. This is Melvin's second year working on the file. Lucy has been the lead partner for the performed.The activities you will perform on your audit of A&E Landscaping Inc are grouped into the following categories: independence assessment$)$ Identify the risks that exist in the engagement. Making a decision and conclude on acceptance of the engagement Obtain an Engagement Letter possible into categories. Engagement Refer to the excel file PART $1$B$-$EXISTING CLIENT which is an example working paper that can be used by the auditor to document and conclude on accepting an engagement. Complete the working paper file and conclude on the engagement of A&E Landscaping Inc. $1.$C Engagement Letter, Refer to the excel file PART $1$ C$-$ENGAGEMENT LETTER. Fill in the missing blanks to the procedures and in evaluating the results obtained from those procedures. Refer to the excel file PART $1$E $-$ MATERIALITY.

I need the revenue audit program for this question