Review the Keystone case study and the client suitability interview to validate Keystone as a viable client. Apply GAAS to the audit planning process. Determine potential internal risk factors for conducting the external audit. Include the following: Risk related to structure of the company based on the client interview Risk discovered during due diligence process Client risk profile Determine potential external risk factors for conducting the external audit. Include the following: Industry and market research that informs risk factors Regulatory standards Client risk profile Describe the controls that are in place to minimize risk to the client. Consider the following: How do these controls impact the audit plan? Utilize auditing standards to determine potential issues for further analysis. Consider the following: How is GAAS used to identify issues? Determine the objectives and scope of the external audit. Include the following: Processes that need to be audited Associated deliverables needed for the audit Data type to be investigated