Q1. Inventory management in corporations identifies management’s practices, investigate efficient and effective inventory management approaches, and efficient and effective inventory management practices, which are key points for an auditor to ensure evidences for an opinion in the audit report on inventory.
Imagine that you are an auditor of a corporation in KSA and answer the following:
Answer (5Marks)
Q2. What are the control purposes and management assertions supported by bank reconciliations? (Chapter 16)
Answer (3 Mark)
Q3. The standard unqualified report is issued when the auditor has gathered sufficient evidence, the audit has been performed in accordance with PCAOB standards, and the financial statements conform to GAAP.
Required:
Take an example of a corporation from KSA and explain the important elements necessary for a standard unqualified report issued by an auditor in reporting of financial statements. Give examples on each element. (Chapter 18)
Answer (4 Mark)
Q4. Briefly explain Assurance Services, Attest services and Trust Services. (Chapter 21)
the book
https://drive.google.com/file/d/1xr9AWuIfyyQ6AbQCg…
Chapter 13
Auditing the
Inventory
Management
Process
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Overview of the Inventory
Management Process
Purchasing
process
• Purchase of
raw materials
• Payment of
manufacturing
overhead
Inventory
management
process
Human resource
management
process
LO# 1
Revenue
process
• Sale of
goods
• Assignment of
direct and indirect
labor costs
13-2
LO# 2
Types of Documents and Records
1. Production Schedule – Based on the expected demand for the
entity’s products.
2. Receiving Report – Records the receipt of goods from vendors.
3. Materials Requisition – Used to track materials during the
production process.
4. Inventory Master File – Contains all the important information
related to the entity’s inventory, including the perpetual inventory
records.
Production
Schedule
Inventory
Master File
13-3
LO# 2
Types of Documents and Records
5. Production Data Information – Contains information about the
transfer of goods and related cost accumulation at each stage
of production.
6. Cost Accumulation and Variance Report – Material, labor, and
overhead costs are charged to inventory as part of the
manufacturing process. The variance report compares actual
costs to standard or budgeted costs.
7. Inventory Status Report – Shows the type and amount of
products on hand.
8. Shipping Order – Used to remove goods from the perpetual
inventory records.
Shipping
Order
13-4
LO# 3
The Major Functions
Functions in the Inventory Management Process
Inventory management
Raw materials stores
Manufacturing
Finished goods stores
Cost accounting
General ledger
Authorization of production activity and maintenance of
inventory at appropriate levels; issuance of purchase
requisitions to the purchasing department.
Custody of raw materials and issuance of raw materials to
manufacturing departments.
Production of goods.
Custody of finished goods and issuance of goods to the
shipping department.
Maintenance of the costs of manufacturing and inventory in
cost records.
Proper accumulation, classification, and summarization of
inventory and related costs in the general ledger.
13-5
LO# 4
Key Segregation of Duties
Segregation of Duties
The inventory management function
should be segregated from the costaccounting function.
The inventory stores function should
be segregated from the costaccounting function.
The cost-accounting function should
be segregated from the general
ledger function.
The responsibility for supervising
physical inventory should be
separated from the inventory
management and inventory stores
functions.
Possible Errors or Fraud
If the individual responsible for inventory management
also has access to the cost-accounting records,
production and inventory costs can be manipulated.
This may lead to an over- or understatement of
inventory and net income.
If one individual is responsible for both controlling and
accounting for inventory, unauthorized shipments can
be made or theft of goods can be covered up.
If one individual is responsible for the inventory
records and also for the general ledger, it is possible for
that individual to conceal unauthorized shipments. This
can result in the theft of goods, leading to an
overstatement of inventory.
If the individual responsible for production
management or inventory stores functions is also
responsible for the physical inventory, it is possible that
inventory records to the physical inventory, resulting in
an overstatement of inventory.
13-6
LO# 4
Key Segregation of Duties
Segregation of duties is a particularly important
control in the inventory management process because
of the potential for theft and fraud.
13-7
LO# 5
Inherent Risk Assessment
The auditor should consider industry-related factors
and operating and engagement characteristics
when assessing the possibility of a material
misstatement.
If industry competition is intense,
there may be problems with the
proper valuation of inventory.
Technology changes in certain
industries may also promote
material misstatement due to
obsolescence.
Products that are small and of
high value are more susceptible
to theft. The auditor must be
alert to related-party transactions
for acquiring raw materials and
selling finished products. Prior-year
misstatements are good indicators
of potential misstatements in the
current year.
13-8
LO# 6
Control Risk Assessment
Major steps in setting the control risk in the
inventory management process.
Understand and document the inventory
management process based on a reliance strategy.
Plan and perform tests of controls on inventory
transactions.
Set and document the control risk for the inventory
management process.
13-9
Control Activities and Tests of
Controls – Inventory Transactions
LO# 7
13-10
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Occurrence of Inventory Transactions
The auditor’s main concern is that all recorded
inventory exists. The auditor should also be
concerned that goods may be stolen. Review and
observation are the main tests of controls used by
the auditor to test the control procedures.
13-11
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Completeness of Inventory Transactions
The primary control procedure for completeness
relates to recording inventory that has been
received. Controls are closely related to the
purchasing process.
13-12
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Authorization of Inventory Transactions
The auditor’s concern with authorization in the
inventory system is with unauthorized purchase or
production activity that may lead to excess levels of
certain types of finished goods.
13-13
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Accuracy of Inventory Transactions
Inventory transactions that are not properly
recorded result in misstatements that directly affect
the amounts reported in the financial statements.
Inventory purchases must be recorded at the correct
price and actual quantity received. Inventory
shipped must be properly recorded in cost of goods
sold and the related revenue recognized.
13-14
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Cutoff of Inventory Transactions
Inventory transactions recorded in the improper
period could affect a number of accounts, including
inventory, purchases, and cost of goods sold.
13-15
LO# 7
Control Activities and Tests of
Controls – Inventory Transactions
Classification of Inventory Transactions
The entity must have control procedures to ensure
that inventory is properly classified as raw materials,
work in process, or finished goods. By knowing
which manufacturing department holds the
inventory, the auditor is able to classify it by type.
13-16
LO# 8
Auditing Inventory
13-17
LO# 8
Auditing Inventory
Assertions about Account Balances at the Period End:
Existence. Inventory recorded on the books and records
actually exists.
Rights and obligations. The entity has the legal right to the
recorded inventory.
Completeness. All inventory is recorded.
Valuation and allocation . Inventory is properly recorded in
accordance with GAAP (e.g., lower of cost or market).
13-18
LO# 8
Auditing Inventory
13-19
LO# 9
Substantive Analytical
Procedures
Substantive Analytical Procedure
Possible Misstatement Detected
Compare raw material, finished goods, and total inventory
Obsolete, slow-moving, or excess inventory
turnover to previous years’ and industry averages.
Compare days outstanding in inventory to previous years’ Obsolete, slow-moving, or excess inventory
and industry average.
Compare gross profit percentage by product line with
Unrecorded or fictitious inventory
previous years’ and industry data.
Compare actual cost of goods sold to budgeted amounts. Over- or understated inventory
Compare current-year standard costs with prior years’ after
Over- or understated inventory
considering current conditions.
Compare actual manufacturing overhead costs with
Inclusion or exclusion of overhead costs
budgeted or standard overhead costs.
13-20
LO# 10
Auditing Standard Costs
Materials
Test the quantity and
type of materials
included in the product
and the price of the
materials.
Labor
Gather evidence about
the type and amount of
labor needed for
production and the labor
rate.
Overhead
Review the entity’s method of
overhead allocation for
reasonableness, compliance
with GAAP, and consistency.
13-21
LO# 11
Observing Physical Inventory
During the observation of the physical inventory
count, the auditor should do the following:
1. Ensure that no production is scheduled. If production is scheduled
proper controls must be established for movement between
departments in order to prevent double counting.
2. Ensure that there is no movement of goods during the inventory
count.
3. Make sure that the entity’s count teams are following the inventory
count instructions.
4. Ensure that inventory tags are issued sequentially to individual
departments.
13-22
LO# 11
Observing Physical Inventory
5. Perform test counts and record a sample of counts in the working
papers.
6. Obtain tag control information for testing the entity’s inventory
compilation.
7. Obtain cutoff information, including the number of the last shipping
and receiving documents issued.
8. Observe the condition of the inventory for items that may be obsolete,
slow moving, or carried in excess quantities.
9. Inquire about goods held on consignment for others or held on a “billand-hold” basis.
13-23
LO# 12
Tests of Details of Transactions
Substantive Tests of Transactions
Occurrence. Vouch a sample of inventory additions to receiving
reports and purchase requisitions.
Completeness. Trace a sample of receiving reports to the
inventory records.
Authorization. Test a sample of inventory shipments to ensure
there is an approved shipping ticket and customer sales.
Accuracy. Recompute the mathematical accuracy of a sample
of inventory transactions. Audit standard costs or other methods
used to price inventory.
Cutoff. Trace a sample of time cards before and after period end
to the appropriate weekly inventory report.
Classification. Examine a sample of inventory checks for
proper classification into expense accounts.
13-24
Tests of Details of Account
Balances
LO# 12
Test of Details of Account Balances
Existence. Observe count of physical inventory.
Rights and obligations. Verify that inventory held on
consignment for others or “bill-and-hold” goods are not included
in inventory.
Completeness. Trace test counts and tag control information to
the inventory compilation.
Valuation and allocation. Obtain a copy of the inventory
compilation and agree totals to general ledger. Test
mathematical accuracy of extensions and foot the inventory
compilation. Inquire of management concerning obsolete, slowmoving, or excess inventory. Review book-to-physical adjustment
for possible misstatements.
13-25
LO# 12
Tests of Details of Disclosures
Tests of Details of Disclosures
Occurrence and rights and obligations. Inquire of
management and review any loan agreements and board of directors’
minutes for any indication that inventory has been pledged or
assigned. Inquire of management about issues related to warranty
obligations.
Completeness. Complete financial reporting checklist to ensure
that all financial statement disclosures related to inventory are made.
Classification and understandability. Review inventory
compilation for proper classification among raw materials, work in
process, and finished goods. Read footnotes to ensure that required
disclosures are understandable.
Accuracy and valuation. Determine if the cost method is
accurately disclosed. Inquire of management about issues related to
LIFO liquidations. Read footnotes and other information to ensure that
the information is accurate and properly presented at the appropriate
amounts.
13-26
LO# 12
Tests of Details of Transactions,
Account Balances, and Disclosures
Possible causes of book-to-physical differences:
1. Inventory cutoff errors.
2. Unreported scrap or spoilage.
3. Pilferage or theft.
13-27
LO# 12
Tests of Details of Transactions,
Account Balances, and Disclosures
Examples of Disclosure Items:
1. Cost method (FIFO, LIFO, retail method).
2. Components of inventory.
3. Long-term purchase contracts.
4. Consigned inventory.
5. Purchases from related parties.
6. LIFO liquidations.
7. Pledged or assigned inventory.
8. Disclosure of unusual losses from write-downs
or losses on long-term purchase commitments.
9. Warranty obligations.
13-28
LO# 13
Evaluating the Audit Findings Inventory
At the conclusion of testing, the auditor should
aggregate all identified misstatements. The likely
misstatement is compared to the tolerable
misstatement allocated to the inventory account.
Likely misstatement < Tolerable misstatement
The auditor may accept the inventory account as fairly presented.
Likely misstatement > Tolerable misstatement
The auditor must conclude the inventory is not fairly presented.
13-29
End of Chapter 13
13-30
Chapter 18
Reports on
Audited Financial
Statements
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Reporting on the Financial
Statement Audit: The Standard
Unqualified Report
Eight Elements
1. Report title
2. Addressee
3. Introductory paragraph
4. Scope paragraph
5. Opinion paragraph
6. Explanatory paragraph
referring to the audit of
ICFR
LO# 1
The standard unqualified
report is issued when the
auditor has gathered sufficient
evidence, the audit has been
performed in accordance with
PCAOB standards, and the
financial statements conform
to GAAP.
7. Name of auditor
8. Audit report date
18-2
Standard Unqualified Audit Report
(PCAOB)
LO# 1
18-3
Reporting on the Financial
Statement Audit: The Standard
Unmodified Report
Nine Elements
1. Report title
2. Addressee
3. Introductory paragraph
4. Management’s
responsibility
5. Auditor’s responsibility
LO# 1
The standard unmodified
report is issued when the
auditor has gathered sufficient
evidence, the audit has been
performed in accordance with
GAAS, and the financial
statements conform to GAAP.
6. Scope paragraph
7. Opinion paragraph
8. Name of auditor
9. Audit report date
18-4
LO# 1
Standard Unmodified Audit Report
(ASB)
18-5
Adjustments to the Standard
Unqualified/Unmodified Financial
Statement Audit Report
Explanatory Paragraph:
Reference to report on
audit of ICFR
LO# 2
Explanatory Paragraph:
Going concern
Modified Wording:
Opinion based in part on
the report of another
auditor
Explanatory Paragraph:
Lack of consistency
Explanatory Paragraph:
Additional emphasis
18-6
Reference to Other Auditors
LO# 2
18-7
LO# 2
Going Concern
18-8
LO# 2
Lack of Consistency
Changes Affecting Consistency
Change in
accounting
principle
Correction
of a misstatement
in F/S
Change in
reporting
entity
Changes Not Affecting Consistency
Change in
accounting
estimate
Change in
classification
and
reclassification
Change expected
to have a material
future effect
18-9
LO# 2
Additional Emphasis
Under certain circumstances an auditor may want to
emphasize a specific matter regarding the financial
statements even though he or she intends to express an
unqualified/unmodified opinion.
This information
should be presented
in an explanatory
paragraph.
18-10
Conditions for Departure from
Unqualified/Unmodified Report
LO# 3
Scope
Limitation
Departure
from GAAP
Lack of Auditor
Independence
18-11
LO# 4
Departures from an
Unqualified/Unmodified Financial
Statement Audit Report
Qualified
“except for”
Disclaimer
Adverse
18-12
LO# 5
Effect of Materiality: Pervasiveness
Pervasive effects on the financial statements are
those that:
1.Are not confined to specific elements, accounts,
or items of the financial statements;
2.If so confined, represent or could represent a
substantial proportion of the financial statements;
or
3.With regard to disclosures, are fundamental to
users’ understanding of the financial statements.
Applying this guidance requires a lot of auditor
judgment!
18-13
Effect of Materiality
LO# 5
18-14
Discussion of Conditions Requiring
Other Types of Financial Statement
Audit Reports
Scope
Limitation
LO# 5
Results from an inability to obtain
sufficient appropriate evidence
about some component of the
financial statements.
Not in
Conformity
with GAAP
Auditor Not
Independent
Results when auditor has some
form of prohibited relationship with
the entity (see Ch. 19).
18-15
Discussion of Conditions Requiring
Other Types of Financial Statement
Audit Reports
Scope
Limitation
Issue a qualified opinion or a
disclaimer.
Not in
Conformity
with GAAP
Issue a qualified opinion or
adverse opinion.
Auditor Not
Independent
Issue a disclaimer.
LO# 5
18-16
LO# 5
Scope Limitation: Disclaimer
18-17
LO# 5
Scope Limitation: Qualified
18-18
LO# 5
Not GAAP: Qualified
18-19
LO# 5
Not GAAP: Adverse
18-20
LO# 6
Special Reporting Issues
Different reports on
comparative
financial statements
Change in report on
prior-period
financial statements
Report by a
predecessor
auditor
18-21
LO# 6
Different Reports on
Comparative Financial Statements
18-22
LO# 6
Restated Prior-Period
18-23
LO# 6
Report by a Predecessor Auditor
The predecessor auditor should
do the following before
reissuing a report on prior-year
financial statements published
for comparative purposes:
1. Read the financial statements of the
current period.
2. Compare the prior-period financial
statements reported on with the
current-year financial statements.
3. Obtain a letter of representation from
the current-year or successor auditor.
18-24
Other Information in
Documents Containing Audited
Financial Statements
LO# 7
The auditor has no responsibility beyond the financial
information contained in the report, and he or she has
no obligation to perform any audit procedures to
corroborate the other information. However, the auditor
is required to read the other information and consider
whether it is consistent with the information contained
in the audited financial statements.
Annual
Reports
Registration
Statements
18-25
LO# 7
Special Reports
Financial statements
prepared on a basis of
accounting other than
GAAP
Specified elements,
accounts, or items of a
financial statement
Compliance with
aspects of contractual
agreements or
regulatory requirements
18-26
Financial Statements
Prepared According to a Special
Purpose Framework
LO# 8
Regulatory Basis
Tax Basis
Cash (or Modified Cash)
Basis
Contractual Basis
18-27
LO# 9
Specific Elements, Accounts, or
Items of a Financial Statement
In some situations, an auditor may be engaged to
audit only part (or specified elements, accounts,
or items) of the financial statements.
Rather than auditing specified elements,
accounts, or items, an auditor may be engaged to
apply only agreed-upon procedures.
18-28
LO# 10
Compliance Reports Related to
Audited Financial Statements
The auditor provides negative assurance as to compliance
with the provisions of contractual agreements or regulatory
requirements.
18-29
End of Chapter 18
18-30
Chapter 16
Auditing the
Financing/Investing
Process: Cash and
Investments
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
LO# 1
Cash and Cash Equivalents
“Cash” reported in the financial statements
represents currency on hand and cash on deposit
in bank accounts, including certificates of deposit,
time deposits, and savings accounts.
“Cash equivalents” are frequently combined with
cash for presentation in the financial statements.
Definition: Short-term, highly liquid investments
that are readily convertible to cash or so near their
maturity that there is little risk of change in their
value.
Examples: Treasury bills and money market funds.
16-2
LO# 1
Cash and the Effect of Major Accounting
Transactions/Business Processes
16-3
LO# 2
Types of Bank Accounts
Types of Bank
Accounts
General Cash
Account
Imprest Cash
Accounts
Branch
Accounts
In order to optimize its cash flow, an entity implements
procedures for accelerating the collection of cash receipts
and delaying the payment of cash disbursements, to the
extent delay is appropriate.
16-4
LO# 2
The Effects of Controls
Controls for
Cash Receipts
Controls for Cash
Disbursements
The reliability of the entity’s
controls over cash affects the
nature and extent of the auditor’s
tests of details.
Completion of
Monthly Bank
Reconciliation
16-5
Substantive Analytical
Procedures—Cash
LO# 3&4
Because of the residual nature of
the cash account, the auditor’s
use of substantive analytical
procedures for auditing cash is
limited to . . .
comparisons with
prior years’ cash
balances.
comparisons with
budgeted amounts.
This limited applicability of substantive analytical procedures is normally offset
by (1) extensive tests of controls and/or substantive tests of transactions for cash
receipts and disbursements or (2) extensive tests of the entity’s bank
reconciliations.
16-6
LO# 3&4
Substantive Tests of Details
of Transactions and Balances
16-7
LO# 3&4
Balance-Related Assertions
16-8
Auditing the General Cash
Account
Copy of Bank
Reconciliation
LO# 5
To audit a cash
account, the auditor
should obtain these
items.
Standard Bank
Confirmation
Cutoff Bank
Statement
16-9
LO# 5
Bank Reconciliation Working Paper
16-10
LO# 5
Standard Bank Confirmation Form
16-11
LO# 5
Cutoff Bank Statement
Date of Last
Bank
Reconciliation
7 to 10
Days
A cutoff bank statement normally covers the 7- to 10-day
period after the date on which the bank account is
reconciled.
For reconciliation purposes, any item should have cleared
the entity’s bank account during the 7- to 10-day period.
16-12
LO# 5
Tests of the Bank Reconciliation
The auditor typically uses the following audit procedures to
test the bank reconciliation:
1.
Verify the mathematical accuracy and agree the balance per the books
to the general ledger.
2.
Agree the bank balance on the reconciliation with the balance shown
on the standard bank confirmation.
3.
Trace the deposits in transit on the bank reconciliation to the cutoff
bank statement.
4.
Compare the outstanding checks on the bank reconciliation with the
canceled checks contained in the cutoff bank statement for proper
payee, amount, and endorsement.
5.
Agree any charges included on the bank statement to the bank
reconciliation.
6.
Agree the adjusted book balance to the cash account lead schedule.
16-13
LO# 6
Fraud-Related Audit Procedures
Extended Bank
Reconciliation
Procedures
Proof of Cash
Tests for Kiting
16-14
LO# 6
Extended Bank Reconciliation Procedures
In some instances, the year-end bank reconciliation can
be used to cover cash defalcations. This is usually
accomplished by manipulating the reconciling items in
the bank reconciliation. For example, suppose an
employee was able to steal $5,000 from the entity. The
entity’s cash balance at the bank would then be $5,000
less than reported on the entity’s books. The employee
could “hide” the $5,000 shortage in the bank
reconciliation by including a fictitious deposit in transit.
16-15
Proof of Cash
LO# 6
16-16
LO# 6
Tests for Kiting
16-17
Auditing a Payroll or Branch
Imprest Account
LO# 6
The audit of any imprest cash account
such as payroll or a branch account
follows the same basic audit steps
discussed under the audit of the general
cash account.
16-18
LO# 6
Auditing Petty Cash
Usually not
material.
Potential for
defalcation.
Seldom perform
substantive
tests.
Document
controls.
16-19
LO# 6
Disclosure Issues for Cash
16-20
Disclosure Issues for Cash
LO# 6
16-21
LO# 6
Disclosure Issues for Cash
16-22
LO# 7
Auditing Investments
Common Stock
Preferred Stock
Debt Securities
Hybrid Securities
16-23
Control Risk Assessment—
Investments
Occurrence
and
Authorization
LO# 8
Here are some of the more
important assertions for
investments.
Completeness
Accuracy and
Classification
16-24
LO# 9
Segregation of Duties
16-25
LO# 10
Substantive Procedures for Testing
Investments
16-26
LO# 10
Tests of Details—Investments
Existence
Auditing Standards state that the auditor
should perform one of the following procedures
when gathering evidence for existence:
– Physical examination
– Confirmation with the issuer
– Confirmation with the custodian
– Confirmation of unsettled transactions with the
broker-dealer
– Confirmation with the counterparty
– Reading executed partnership or similar
agreements
16-27
LO# 10
Tests of Details—Investments
Valuation and Allocation
The auditor must also determine if there
has been any “other than temporary” or
permanent decline in the value of an
investment security.
Auditing and accounting standards
provide guidance for determining
whether a decline in value below
amortized cost is other than temporary.
16-28
LO# 10
Tests of Details—Investments
Valuation and Allocation
Here are some factors that may indicate a non-temporary impairment of
investment value:
– Fair value is significantly below cost
– Decline in fair value is attributable to specific adverse
conditions affecting a particular investment
– Decline in fair value is attributable to specific conditions,
such as conditions in an industry or in a geographic area
– Management does not possess both the intent and ability
to hold the investment long enough to allow for any
anticipated recovery in fair value
– The decline in fair value has existed for an extended period
– A debt security has been downgraded by a rating agency
– The financial condition of the issuer has deteriorated
– Dividends have been reduced or eliminated, or scheduled
interest payments on debt securities have not been made
Permanently Impaired = Write down to new carrying amount
16-29
LO# 10
Tests of Details—Investments
Disclosure Assertions
Marketable securities need to be properly
classified as held-to-maturity, trading,
and available-for-sale.
Held-to-maturity securities and individual
available-for-sale securities should be
classified as current or non-current
assets based on whether management
expects to convert them to cash within
12 months.
All trading securities should be classified
as current assets.
16-30
LO# 11
Advanced Module: Auditing Fair
Value Measurements
ASC Topic 820 Levels
Level 1: Valuations based on quoted prices in
active markets for identical assets. Also known
as “marking to market.”
Level 2: Valuations based on directly or
indirectly observable market data for similar
assets. Also known as “marking to matrix.”
Level 3: Valuations based on management’s
best judgment and involve management’s
assumptions. Also known as “marking to
model.”
16-31
LO# 11
Advanced Module: Auditing Fair
Value Measurements
Obtain an understanding of how management
makes the fair value measurements.
Consider whether specialized skills or
knowledge are required.
Test the entity’s fair value measurements.
Evaluate the reasonableness of the fair value
measurements.
16-32
End of Chapter 16
16-33
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