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Recommendation -The firm should remind all professionals of the matters to be considered <br />when documenting procedures performed in the above areas. The firm should consider <br />conducting a training session to highlight the documentation matters noted during the review. <br />Finally the firm should monitor the adequacy of audit documentation through increased emphasis <br />by the reviewers of audit engagements in the above areas. <br />Finding -The firm's quality control policies and procedures require that representation letters <br />refer to uncorrected adjustments and that a schedule of such adjustments be attached to the <br />representation letters. We found several instances in which the representation letter did not <br />address uncorrected adjustments or the schedule attached contained incorrect amounts. These <br />instances did not result in any financial statement misstatements. <br />Recwr:mendatio~t - We recommend that the firm re-emphasize its policies and procedures <br />concerning reference to uncorrected adjustments and hold a training session to review such <br />procedures. In addition, alI reviewers should more closely monitor representation letters and the <br />schedules attached to such letters for uncorrected adjustments. <br />G am.-..~,~, L L ~ <br />