PRACTICE:
- ending inventory does not match on cg-2586 and cg-4261

- date on audit memo is wrong in paragraph 3 (june 2017)

- no signature of co/oic

- isw not selected memo

- imw not selected memo

ASSESSMENT
- $9.30 in recievables to be collected para 3
- paragraph 6 unused allowance does not match
- paragraph 1 date does not match 
- date of 4261 is incorrect
- auditor didin't sign the 4261