APPENDIX B Memo: Student Deliverable To: [Instructor's Name] - Audit Manager From: [Student Name(s)] - Audit Staff Date: [Current Date] Re: Sprandel, Inc. Accounts Receivable Revised Audit Work Explanation of how each review note was closed: RN1: RN2: RN3: RN4: RN5: RN6: Identification of issues noted in revising and completing the workpapers, any suggested next audit step(s), and whether the conclusion related to the workpaper requires modification: Responses to Critical-Thinking Questions: 1) 2) 3)