11-46 LO 6 Refer to Exhibit 11.7. Describe the differences in the planned
audit approaches for Clients A and B and the reasons for such differences.
11-47 LO 8 Refer to the Auditing in Practice feature “Weaknesses in
Performing Substantive Analytical Procedures: The Case of Deloitte’s PCAOB Inspection Report.” Describe the errors that Deloitte’s auditors made with regard to conducting substantive ana- lytical procedures for inventory. Explain the potential implications of their errors.