Outline the possible assertions regarding the financial data. Consider the following: Accuracy and valuation, existence, completeness, rights and obligations, and presentation and disclosure Describe the control gaps and anomalies (Critical Audit Matters (CAMs)) present in the summary of audit findings. Describe the connection between the findings and generally accepted auditing standards (GAAS). Summarize an opinion of the audit results. Include the following: The validity of the results The impact of the external audit on the client Identify the required elements to be communicated (CAMs) in the audit report