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AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial StatementsIntegrating the Audits1) The audit of internal control over financial reporting should be integrated with the audit of the financial statements. The objectives of the audits are not identical, however, and the auditor must plan and perform the work to achieve the objectives of both audits2) In an integrated audit of internal control over financial reporting and the financial statements, the auditor should design his or her testing of controls to accomplish the objectives of both audits simultaneously -To obtain sufficient evidence to support the auditor's opinion on internal control over financial reporting as of year-end, andTo obtain sufficient evidence to support the auditor's control risk assessments for purposes of the audit of financial statements..08 Obtaining sufficient evidence to support control risk assessments of low for purposes of the financial statement audit ordinarily allows the auditor to reduce the amount of audit work that otherwise would have been necessary to opine on the financial statements. (See Appendix B for additional direction on integration.)Note: In some circumstances, particularly in some audits of smaller and less complex companies, the auditor might choose not to assess control risk as low for purposes of the audit of the financial statements. In such circumstances, the auditor's tests of the operating effectiveness of controls would be performed principally for the purpose of supporting his or her opinion on whether the company's internal control over financial reporting is effective as of year-end. The results of the auditor's financial statement auditing procedures also should inform his or her risk assessments in determining the testing necessary to conclude on the effectiveness of a control.Planning the Audit.09 The auditor should properly plan the audit of internal control over financial reporting and properly supervise the engagement team members. When planning an integrated audit, the auditor should evaluate whether the following matters are important to the company's financial statements and internal control over financial reporting and, if so, how they will affect the auditor's procedures -Knowledge of the company's internal control over financial reporting obtained during other engagements performed by the auditor;Matters affecting the industry in which the company operates, such as financial reporting practices, economic conditions, laws and regulations, and technological changes;Matters relating to the company's business, including its organization, operating characteristics, and capital structure;The extent of recent changes, if any, in the company, its operations, or its internal control over financial reporting;The auditor's preliminary judgments about materiality, risk, and other factors relating to the determination of material weaknesses;Control deficiencies previously communicated to the audit committee8 or management;Legal or regulatory matters of which the company is aware;The type and extent of available evidence related to the effectiveness of the company's internal control over financial reporting;Preliminary judgments about the effectiveness of internal control over financial reporting;Public information about the company relevant to the evaluation of the likelihood of material financial statement misstatements and the effectiveness of the company's internal control over financial reporting;Knowledge about risks related to the company evaluated as part of the auditor's client acceptance and retention evaluation; andThe relative complexity of the company's operations.Role of Risk Assessment.10 Risk assessment underlies the entire audit process described by this standard, including the determination of significant accounts and disclosures and relevant assertions, the selection of controls to test, and the determination of the evidence necessary for a given control..11 A direct relationship exists between the degree of risk that a material weakness could exist in a particular area of the company's internal control over financial reporting and the amount of audit attention that should be devoted to that area. In addition, the risk that a company's internal control over financial reporting will fail to prevent or detect misstatement caused by fraud usually is higher than the risk of failure to prevent or detect error. The auditor should focus more of his or her attention on the areas of highest risk. On the other hand, it is not necessary to test controls that, even if deficient, would not present a reasonable possibility of material misstatement to the financial statements..12 The complexity of the organization, business unit, or process, will play an important role in the auditor's risk assessment and the determination of the necessary procedures.Scaling the Audit.13 The size and complexity of the company, its business processes, and business units, may affect the way in which the company achieves many of its control objectives. The size and complexity of the company also might affect the risks of misstatement and the controls necessary to address those risks. Scaling is most effective as a natural extension of the risk-based approach and applicable to the audits of all companies. Accordingly, a smaller, less complex company, or even a larger, less complex company might achieve its control objectives differently than a more complex company.9Addressing the Risk of Fraud.14 When planning and performing the audit of internal control over financial reporting, the auditor should take into account the results of his or her fraud risk assessment.10 As part of identifying and testing entity-level controls, as discussed beginning at paragraph .22, and selecting other controls to test, as discussed beginning at paragraph .39, the auditor should evaluate whether the company's controls sufficiently address identified risks of material misstatement due to fraud and controls intended to address the risk of management override of other controls. Controls that might address these risks include -Controls over significant transactions that are outside the normal course of business for the company or that otherwise appear to be unusual due to their timing, size, or nature ("significant unusual transactions"), particularly those that result in late or unusual journal entries;10AControls over journal entries and adjustments made in the period-end financial reporting process;Controls over related party transactions;Controls related to significant management estimates; andControls that mitigate incentives for, and pressures on, management to falsify or inappropriately manage financial results..15 If the auditor identifies deficiencies in controls designed to prevent or detect fraud during the audit of internal control over financial reporting, the auditor should take into account those deficiencies when developing his or her response to risks of material misstatement during the financial statement audit, as provided in AS 2110.65-.69.Using the Work of Others.16 The auditor should evaluate the extent to which he or she will use the work of others to reduce the work the auditor might otherwise perform himself or herself. AS 2605, Consideration of the Internal Audit Function, applies in an integrated audit of the financial statements and internal control over financial reporting..17 For purposes of the audit of internal control, however, the auditor may use the work performed by, or receive direct assistance from, internal auditors, company personnel (in addition to internal auditors), and third parties working under the direction of management or the audit committee that provides evidence about the effectiveness of internal control over financial reporting. In an integrated audit of internal control over financial reporting and the financial statements, the auditor also may use this work to obtain evidence supporting the auditor's assessment of control risk for purposes of the audit of the financial statements..18 The auditor should assess the competence and objectivity of the persons whose work the auditor plans to use to determine the extent to which the auditor may use their work. The higher the degree of competence and objectivity, the greater use the auditor may make of the work. The auditor should apply AS 2605.09 through .11 to assess the competence and objectivity of internal auditors. The auditor should apply the principles underlying those paragraphs to assess the competence and objectivity of persons other than internal auditors whose work the auditor plans to use.Note: For purposes of using the work of others, competence means the attainment and maintenance of a level of understanding and knowledge that enables that person to perform ably the tasks assigned to them, and objectivity means the ability to perform those tasks impartially and with intellectual honesty. To assess competence, the auditor should evaluate factors about the person's qualifications and ability to perform the work the auditor plans to use. To assess objectivity, the auditor should evaluate whether factors are present that either inhibit or promote a person's ability to perform with the necessary degree of objectivity the work the auditor plans to use.Note: The auditor should not use the work of persons who have a low degree of objectivity, regardless of their level of competence. Likewise, the auditor should not use the work of persons who have a low level of competence regardless of their degree of objectivity. Personnel whose core function is to serve as a testing or compliance authority at the company, such as internal auditors, normally are expected to have greater competence and objectivity in performing the type of work that will be useful to the auditor..19 The extent to which the auditor may use the work of others in an audit of internal control also depends on the risk associated with the control being tested. As the risk associated with a control increases, the need for the auditor to perform his or her own work on the control increases.Materiality.20 In planning the audit of internal control over financial reporting, the auditor should use the same materiality considerations he or she would use in planning the audit of the company's annual financial statements.11Using a Top-Down Approach.21 The auditor should use a top-down approach to the audit of internal control over financial reporting to select the controls to test. A top-down approach begins at the financial statement level and with the auditor's understanding of the overall risks to internal control over financial reporting. The auditor then focuses on entity-level controls and works down to significant accounts and disclosures and their relevant assertions. This approach directs the auditor's attention to accounts, disclosures, and assertions that present a reasonable possibility of material misstatement to the financial statements and related disclosures. The auditor then verifies his or her understanding of the risks in the company's processes and selects for testing those controls that sufficiently address the assessed risk of misstatement to each relevant assertion.Note: The top-down approach describes the auditor's sequential thought process in identifying risks and the controls to test, not necessarily the order in which the auditor will perform the auditing procedures.Identifying Entity-Level Controls.22 The auditor must test those entity-level controls that are important to the auditor's conclusion about whether the company has effective internal control over financial reporting. The auditor's evaluation of entity-level controls can result in increasing or decreasing the testing that the auditor otherwise would have performed on other controls..23 Entity-level controls vary in nature and precision -Some entity-level controls, such as certain control environment controls, have an important, but indirect, effect on the likelihood that a misstatement will be detected or prevented on a timely basis. These controls might affect the other controls the auditor selects for testing and the nature, timing, and extent of procedures the auditor performs on other controls.Some entity-level controls monitor the effectiveness of other controls. Such controls might be designed to identify possible breakdowns in lower-level controls, but not at a level of precision that would, by themselves, sufficiently address the assessed risk that misstatements to a relevant assertion will be prevented or detected on a timely basis. These controls, when operating effectively, might allow the auditor to reduce the testing of other controls.Some entity-level controls might be designed to operate at a level of precision that would adequately prevent or detect on a timely basis misstatements to one or more relevant assertions. If an entity-level control sufficiently addresses the assessed risk of misstatement, the auditor need not test additional controls relating to that risk..24 Entity-level controls include -Controls related to the control environment;Controls over management override;Note: Controls over management override are important to effective internal control over financial reporting for all companies, and may be particularly important at smaller companies because of the increased involvement of senior management in performing controls and in the period-end financial reporting process. For smaller companies, the controls that address the risk of management override might be different from those at a larger company. For example, a smaller company might rely on more detailed oversight by the audit committee that focuses on the risk of management override.The company's risk assessment process;Centralized processing and controls, including shared service environments;Controls to monitor results of operations;Controls to monitor other controls, including activities of the internal audit function, the audit committee, and self-assessment programs;Controls over the period-end financial reporting process; andPolicies that address significant business control and risk management practices..25 Control Environment. Because of its importance to effective internal control over financial reporting, the auditor must evaluate the control environment at the company. As part of evaluating the control environment, the auditor should assess -Whether management's philosophy and operating style promote effective internal control over financial reporting;Whether sound integrity and ethical values, particularly of top management, are developed and understood; andWhether the Board or audit committee understands and exercises oversight responsibility over financial reporting and internal control..26 Period-end Financial Reporting Process. Because of its importance to financial reporting and to the auditor's opinions on internal control over financial reporting and the financial statements, the auditor must evaluate the period-end financial reporting process. The period-end financial reporting process includes the following -Procedures used to enter transaction totals into the general ledger;Procedures related to the selection and application of accounting policies;Procedures used to initiate, authorize, record, and process journal entries in the general ledger;Procedures used to record recurring and nonrecurring adjustments to the annual and quarterly financial statements; andProcedures for preparing annual and quarterly financial statements and related disclosures.Note: Because the annual period-end financial reporting process normally occurs after the "as-of" date of management's assessment, those controls usually cannot be tested until after the as-of date..27 As part of evaluating the period-end financial reporting process, the auditor should assess -Inputs, procedures performed, and outputs of the processes the company uses to produce its annual and quarterly financial statements;The extent of information technology ("IT") involvement in the period-end financial reporting process;Who participates from management;The locations involved in the period-end financial reporting process;The types of adjusting and consolidating entries; andThe nature and extent of the oversight of the process by management, the board of directors, and the audit committee.Note: The auditor should obtain sufficient evidence of the effectiveness of those quarterly controls that are important to determining whether the company's controls sufficiently address the assessed risk of misstatement to each relevant assertion as of the date of management's assessment. However, the auditor is not required to obtain sufficient evidence for each quarter individually.Identifying Significant Accounts and Disclosures and Their Relevant Assertions.28 The auditor should identify significant accounts and disclosures and their relevant assertions. Relevant assertions are those financial statement assertions that have a reasonable possibility of containing a misstatement that would cause the financial statements to be materially misstated. The financial statement assertions include12 -Existence or occurrenceCompletenessValuation or allocationRights and obligationsPresentation and disclosureNote: The auditor may base his or her work on assertions that differ from those in this standard if the auditor has selected and tested controls over the pertinent risks in each significant account and disclosure that have a reasonable possibility of containing misstatements that would cause the financial statements to be materially misstated..29 To identify significant accounts and disclosures and their relevant assertions, the auditor should evaluate the qualitative and quantitative risk factors related to the financial statement line items and disclosures. Risk factors relevant to the identification,https://pcaobus.org/Standards/Auditing/Pages/AS2201.aspxPlease click the ABOVE LINK FOR FURTHER.

I looked up LBA, and found that it is a Licensed Behavioral Analyst in the state of New York. Why this person would care about the odd language escapes me. What is the Difference Between a BCBA and an LBA?Oh, wait. There must be some other definition. Yep. LBA is Lawrence Behr Associates Welcome to LBA Group - Wireless collocation and compatibility, RF Interference, Infrastructure, Consulting & more. Online Safety Training in RF Safety Hazards & many other areas.No, this is a techie group. It must be Logical Block Addressing. Definition of LBA. This may only apply if the language in question is stored on a disk drive.What about the Large-scale Biosphere Atmosphere Experiment? LBA-ECO. Since it involves the rainforests of Brazil and neighboring countries, it does add language problems, but the limited language described in this question is probably not adequate to cover the languages and dialects involved.It probably does not involve the hospitality industry, such as LBA Core Philosophy, Values and Advantage | LBA Hospitality, or the Louisiana Bankers’ Association https://www.lba.org/LBA/LBA_at_Work/LBA_at_a_Glance/Staff/LBA/About_Us/Staff.aspx?hkey=b25e6a61-2be8-4597-8068-4fe50a6af858. Although I would not mind the occasional croissant LBA, INC., and, in spite of the fact that at age 13 I won a bronze medal in Latin, it probably doesn’t have anything to do with the Latin Builders’ Association 37th Annual LBA Awards Celebration.A question involving numbers, such as n > 0, might be subject to a financial audit if it did any business with the New Hampshire government, New Hampshire LBA. Or with playing bridge, assuming the bridges don’t want to fall down, About the LBA. Or junior baseball in Olympia, WA, LBA Park. Keeping the model of numbers, it might deal with bitcoins, LBA/BTC Today bitcoin price Trend chart real-time market-Huobi Global or air-conditioning in Kansas LBA Air Conditioning, Heating & Plumbing Inc. | LinkedIn I don’t think it deals with benefits for police lieutenants Log In ‹ Lieutenants Benevolent Association or commercial properties LBA Logistics - Portfolio. Or residential/commercial emergency repair services Contact Us. Or software to help mortgage lenders About LBA Ware. Or pig breeding LBA - The Stud.Maybe camping gear: L.B.A.. No, still doesn’t look right. And I’m five pages into the Google results. Perhaps it is the Longfellow Business Association, LONGFELLOW BUSINESS ASSOCIATION. Could it be a reference to an aquatics program? Loyola Blakefield Aquatics - LBA Volunteering. It’s a real stretch to think it comes from Middle Persian, derived from Old Persian 𐎺𐏀𐎼𐎣. It is probably not a DNA sequence EnGen Lba Cas12a (Cpf1) | NEB or dyed wool La Bien Aimée, Or certification for COVID-19 blood testing, https://www.cms.gov/regulations-and-guidance/legislation/clia/downloads/special_alert.pdf. Maybe Latent Budget Analysis in R? At least a language is involved here. lba package | R Documentation. The Laboratory of Biological Anthropology? Welcome to the KU LBA. Maybe the Legislative Budget and Audit Committee of Alaska? https://lba.akleg.gov/. Could it be the Laked Blood Agar technique involved with anaerobic bacteria? Laked Blood Agar - LBA - Anaerobe Systems . An investment firm? About LBA - Lowell Blake. Ballistic Body Armor? LBA International - Army Technology. Financial filings with the Securities and Exchange Commission? https://sec.report/CIK/Search/LBA. Discount airfares from Portland OR to Leeds, UK https://www.expedia.com/lp/flights/pdx/lba/portland-to-leeds. Ligand-Binding Assays? Parallelism experiments to evaluate matrix effects, selectivity and sensitivity in ligand-binding assay method development: pros and cons. The Leaders, Believers, Achievers group of Cedar Rapids? LBA Foundation (Leaders Believers Achievers). The Lancaster (PA) Bar Association, LBA Foundation (Leaders Believers Achievers). Latino Basketball Association? Latino Basketball Association. Quenching oil for steel manufacturing? DASCO® QUENCH LBA 15. Liberty Bible Academy? Liberty Bible Academy. Loudown Basketball Academy Home. Location Based Advertising? Global Location Based Advertising (LBA) Industry. Acquisition of U.S. Coal rights? legal definition of LBA by Law Insider. Leghemoglobin-A? LBA - Leghemoglobin A - Glycine max (Soybean) - LBA gene & protein. Locating hidden clover boxes? Clover Boxes. Medium pressure manual pressure pumps? 70160-LBA-03 | Eaton 70160 Series Medium Duty Closed Circuit Pump Manual Control | Eaton. Liquid Biofouling Agent? https://www.mineralstech.com/docs/default-source/performance-materials-documents/cetco/drilling-products/technical-data-sheets/tds---lba.pdf?sfvrsn=45b2fd55_10. A Liquid Blowing Agent? https://www.mineralstech.com/docs/default-source/performance-materials-documents/cetco/drilling-products/technical-data-sheets/tds---lba.pdf?sfvrsn=45b2fd55_10. Real Estate Investments? LBA Inc - Company Profile and News. Efficient pruning of ficus trees? Larchmont Chronicle. Lego Marvel Avengers?The German equivalent to the FAA? LBA (Luftfahrt-Bundesamt) - Germany. The Lubbock Baseball Academy? Home. Perhaps we can compute it by set exclusion, Fiona "Not LBA" Stewart FanArt Wallpaper. A negotiated settlement dealing with ADA violations, Settlement Agreement between the United States and LBA Express, Inc.? Development of a new Lewis base-tolerant chiral LBA and its application to catalytic asymmetric protonation reaction. Social history in the Late Bronze Age? Change, continuity, and connectivity: north-eastern Mediterranean at the turn of the Bronze Age and in the early Iron Age. Lega Basket Association (or if you are dislexic, as I am, you might think it was the Lego Basket Association, but it isn’t: Lega Basket Serie A | Wikiwand. The Library Building Annex at the University of Washington Library Annex (LBA) - Faculty & Staff - UW Bothell?After skipping over numerous entries that were not in English, I got to the end where it said that all subsequent entries looked very much like the 190 it had already shown. I gave up. The expected result, Linear Bounded Automaton, had not appeared at all.I knew the answer before I started, but since I always make such a big deal about finding answers instantly using Google, I wanted to document how I had failed utterly in this question. I actually did expect to see Linear Bounded Automaton, but I got 20 pages in before Google gave up. It was amusing to see how many ways LBA could be used.Now, as soon as you say “bounded”, the answer is self-evident. No. There exists, for some n defining the input language and a value B defining the bounding of the tape, that there will always be some n for which B is one unit too small. Pick any finite value for B (it there is not a finite value, that violates the requirement of the question). Then there must exist an n (note that n may be some function of B; for example, n = (B/4) + 1 might be a typical value, such that you cannot represent all the symbols on the tape, and therefore will not be able to tell if there is the same number of input and output symbols because there is no place to hold them. For a different algorithm, we might say n = B + 1, which guarantees that never, ever, no matter how clever we try to be, will we be able to represent all the symbols on the tape to verify that there are n symbols in each of the subsequent inputs. If we assume the inputs are also on the tape, we get n = (B/5) + 1, since we need some scratch space to keep a copy of the first input. Or, if we introduce a finite number of symbols to the alphabet, we could do data compression, but since the number of symbols must be finite, we can always come up with an n that exceeds the bound B. But it amused me to follow the Google trail, and prove that I was not always right in saying that Google could find the answer in seconds. Of course, when I typed in Linear Bounded it was the first hit. It works like some proofs in early calculus; for any given value B, there is always a value n such that f(n) > B, where f(n) is a combination of the algorithm and the alphabet.

So it sounds like your company has decided to purchase an existing business. Regardless of whether the deal is structured as an asset transaction, a stock transaction, or a merger, make sure you know what you are getting into by requiring detailed information from the seller regarding its business operations and finances. The following is a checklist of information and documents you should review.A. Organization and Good Standing.The Company's Articles of Incorporation, and all amendments thereto.The Company's Bylaws, and all amendments thereto.The Company's minute book, including all minutes and resolutions of shareholders and directors, executive committees, and other governing groups.The Company's organizational chart.The Company's list of shareholders and number of shares held by each.Copies of agreements relating to options, voting trusts, warrants, puts, calls, subscriptions, and convertible securities.A Certificate of Good Standing from the Secretary of State of the state where the Company is incorporated.Copies of active status reports in the state of incorporation for the last three years.A list of all states where the Company is authorized to do business and annual reports for the last three years.A list of all states, provinces, or countries where the Company owns or leases property, maintains employees, or conducts business.A list of all of the Company's assumed names and copies of registrations thereof.B. Financial Information.Audited financial statements for three years, together with Auditor's Reports.The most recent unaudited statements, with comparable statements to the prior year.Auditor's letters and replies for the past five years.The Company's credit report, if available.Any projections, capital budgets and strategic plans.Analyst reports, if available.A schedule of all indebtedness and contingent liabilities.A schedule of inventory.A schedule of accounts receivable.A schedule of accounts payable.A description of depreciation and amortization methods and changes in accounting methods over the past five years.Any analysis of fixed and variable expenses.Any analysis of gross margins.The Company's general ledger.A description of the Company's internal control procedures.C. Physical Assets.A schedule of fixed assets and the locations thereof.All U.C.C. filings.All leases of equipment.A schedule of sales and purchases of major capital equipment during last three years.D. Real Estate.A schedule of the Company's business locations.Copies of all real estate leases, deeds, mortgages, title policies, surveys, zoning approvals, variances or use permits.E. Intellectual Property.A schedule of domestic and foreign patents and patent applications.A schedule of trademark and trade names.A schedule of copyrights.A description of important technical know-how.A description of methods used to protect trade secrets and know-how.Any "work for hire" agreements.A schedule and copies of all consulting agreements, agreements regarding inventions, and licenses or assignments of intellectual property to or from the Company.Any patent clearance documents.A schedule and summary of any claims or threatened claims by or against the Company regarding intellectual property.F. Employees and Employee Benefits.A list of employees including positions, current salaries, salaries and bonuses paid during last three years, and years of service.All employment, consulting, nondisclosure, nonsolicitation or noncompetition agreements between the Company and any of its employees.Resumés of key employees.The Company's personnel handbook and a schedule of all employee benefits and holiday, vacation, and sick leave policies.Summary plan descriptions of qualified and non-qualified retirement plans.Copies of collective bargaining agreements, if any.A description of all employee problems within the last three years, including alleged wrongful termination, harassment, and discrimination.A description of any labor disputes, requests for arbitration, or grievance procedures currently pending or settled within the last three years.A list and description of benefits of all employee health and welfare insurance policies or self-funded arrangements.A description of worker's compensation claim history.A description of unemployment insurance claims history.Copies of all stock option and stock purchase plans and a schedule of grants thereunder.G. Licenses and Permits.Copies of any governmental licenses, permits or consents.Any correspondence or documents relating to any proceedings of any regulatory agency.H. Environmental Issues.Environmental audits, if any, for each property leased by the Company.A listing of hazardous substances used in the Company's operations.A description of the Company's disposal methods.A list of environmental permits and licenses.Copies of all correspondence, notices and files related to EPA, state, or local regulatory agencies.A list identifying and describing any environmental litigation or investigations.A list identifying and describing any known superfund exposure.A list identifying and describing any contingent environmental liabilities or continuing indemnification obligations.I. Taxes.Federal, state, local, and foreign income tax returns for the last three years.States sales tax returns for the last three years.Any audit and revenue agency reports.Any tax settlement documents for the last three years.Employment tax filings for three years.Excise tax filings for three years.Any tax liens.J. Material Contracts.A schedule of all subsidiary, partnership, or joint venture relationships and obligations, with copies of all related agreements.Copies of all contracts between the Company and any officers, directors, 5-percent shareholders or affiliates.All loan agreements, bank financing arrangements, line of credit, or promissory notes to which the Company is a party.All security agreements, mortgages, indentures, collateral pledges, and similar agreements.All guaranties to which the Company is a party.Any installment sale agreements.Any distribution agreements, sales representative agreements, marketing agreements, and supply agreements.Any letters of intent, contracts, and closing transcripts from any mergers, acquisitions, or divestitures within last five years.Any options and stock purchase agreements involving interests in other companies.The Company's standard quote, purchase order, invoice and warranty forms.All nondisclosure or noncompetition agreements to which the Company is a party.All other material contracts.K. Product or Service Lines.A list of all existing products or services and products or services under development.Copies of all correspondence and reports related to any regulatory approvals or disapprovals of any Company's products or services.A summary of all complaints or warranty claims.A summary of results of all tests, evaluations, studies, surveys, and other data regarding existing products or services and products or services under development.L. Customer Information.A schedule of the Company's twelve largest customers in terms of sales thereto and a description of sales thereto over a period of two years.Any supply or service agreements.A description or copy of the Company's purchasing policies.A description or copy of the Company's credit policy.A schedule of unfilled orders.A list and explanation for any major customers lost over the last two years.All surveys and market research reports relevant to the Company or its products or services.The Company's current advertising programs, marketing plans and budgets, and printed marketing materials.A description of the Company's major competitors.M. Litigation.A schedule of all pending litigation.A description of any threatened litigation.Copies of insurance policies possibly providing coverage as to pending or threatened litigation.Documents relating to any injunctions, consent decrees, or settlements to which the Company is a party.A list of unsatisfied judgments.N. Insurance Coverage.A schedule and copies of the Company's general liability, personal and real property, product liability, errors and omissions, key-man, directors and officers, worker's compensation, and other insurance.A schedule of the Company's insurance claims history for past three years.O. Professionals.A schedule of all law firms, accounting firms, consulting firms, and similar professionals engaged by the Company during past five years.P. Articles and Publicity.Copies of all articles and press releases relating to the Company within the past three years.