Read the research and discussion case $(10-53)$ about Rand & Brink CPA's engagement meeting with their new audit client. Given the comments from the key players, answer the following.

a$.$ As an audit partner, evaluate each suggestion made in the meeting. Is there a term that is applicable to most of the suggested actions?

b$.$ Could you assure the client that an unqualified audit report would be issued if your recommendations were followed on all of the matters discussed? Explain.

c$.$ Would the discussion in this meeting cause you to consider withdrawing from the engagement? Explain both the risk and ethical issues.