Planning Memo

Here is an example of the first 3 items in the planning memo. Complete items 2&3 and
continue with the remaining points you are suppose to cover.

Apple Blossom Cologne Company

Planning Memorandum
12/31/1997

In planning the audit engagement for Apple Blossom Cologne Company for the year
ended December 31, 1997 the following matters have been considered

1. The objective of this audit is to render an opinion on the financial statements. In

the past we have been able to render an unqualified opinion.
2. The engagement takes approximately four weeks in total: approximately one half
week of interim and about three and one half weeks of year end work. (the
interim work has been completed) the field personnel for the year end work
(finish)
3. The company has assets of approximately.(finish)