Charles Halstead, CPA, has a number of clients who desire audits at the end of the calendar year. In

Charles Halstead, CPA, has a number of clients who desire audits at the end of the calendar year. In an effort to spread his workload more uniformly throughout the year, he is preparing a list of audit procedures that could be performed satisfactorily before the year-end balance sheet date. What audit work, if any, might be done in advance of the balance sheet date?

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