1. Complete the case and perform all procedures required in the instructions.
2. summary memo of the Apollo Payroll Mini case where you:

• Explain in words what you did and what you found, in a summary form that would be sufficient for the audit partner on the engagement to understand the procedures, results, and any audit adjustments that were identified.

• Document what accounts and assertions are audited in this mini case. Document whether you believe the audit procedures are sufficient to fully support an audit opinion for those accounts. For example, if in the audit of cash, if there was no bank confirmation in the case, then it should be documented in this memo:

"Existence is a key assertion in the audit of Cash, i.e. does the client actually have the $X balance of cash that is on their balance sheet? To fully audit the existence of cash, in addition to the procedures performed in the mini case, we would send a confirmation to the client's bank. This was not a procedure assigned in the case. Without performing this procedure, we can't express an opinion as to whether cash exists".Note: There is a confirmation of cash in this case; this is just an example of what you'd say if there was no cash confirmation when you think there should be.

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