You are an audit manager employed by Deslauriers and Gupta LLP. You have just been on the phone with one of your partners, whose audit client, Rock On (a local radio station located in Winnipeg), has asked if your firm can provide an audit opinion on a listener survey which was prepared by a media and marketing firm, Pollus Inc. Pollus Inc. is a well known national media and marketing research firm whose core business is measuring network and local-market radio audiences. The goal of the survey is to provide Rock On with demographics and information on radio-listening habits of Winnipeg area residents. Rock On provides a copy of the survey to its advertisers to help the advertisers decide what time slots and shows are most appropriate to advertise. Rock On's management wants to attach your firm's audit report to the survey report in order to add credibility to the survey report when it is used to sell advertising and set advertising rates. The key information included in the survey report prepared by Poll us is as follows:

REQUIRED
a. The first step in the professional judgment framework is to frame the issue. Would you consider RockOn to be the accountable party in the three-way accountability relationship required for an assurance engagement? If not, how do you resolve this issue in order to provide the requested assurance?
b. Assuming that there is an accountability relationship, you have researched the standards and concluded that the applicable standards are CSR 4460, OCS 9100, Specified Procedures, or OCS 5025. Which type of engagement would you recommend?
c. If OCS 9100 applies to the engagement, do you think it is appropriate to include the accountant's report with the survey data?
d. What issues do you anticipate in performing this engagement?
e. What are some audit procedures you could perform?

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AQH share Format share2 Station audlence share Weekday listening by station by time or day (Includes proportion away from home and proportion listening at home) Weekend lstening by station by time of day (Includes proportion away from home and proportion listening at home) Time spent listening to station by demographics (gender, age,education level, and household Income) Education level of llsteners by station Education level of llsteners by format Household Income of llsteners by station Household Income of listeners by format Notes: 1. AQH is the average number of persons lstening to a particular station for at least flve minutes during a 15-minute perlod. Share is the percentage or those listening to radio In the Winnipeg area who are llstening to a particular radlo station.