INDEKS KERTAS KERJA CASH Audit program: Cash Internal Control Questionnaire: Cash Proof of Cash Regular Checking

Sun United Bank Confirmations Reconciliation Payroll Account Super Bank Confirmations Petty Cash Count Test of Cash Receipts Test of Cash Disbursements and Vouchers INVESTMENTS Audit program: Investments and Investment Income Internal Control Questionnaire: Investments and Investment Income Addition of Marketable Securities, Dec 31 19x2 Inspection of Securities, Dec 31 19x2 Letter from Securities Brokers ACCOUNT RECEIVABLES Audit Program Internal Control Questionnaires Accounts Receivable Aging Summary of Account Receivable Confirmations Allowance for Uncollectible Accounts Comparative Analysis Account Receivable Letter of Confirmation - B and W Hobbies Letter of Confirmation Corp Company Letter of Confirmation Girevs Mfg. Inc. Letter of Confirmation Land Hobbies Letter of Confirmation May Drugs Letter of Confirmation Mosby Hobby Shop Letter of Confirmation Owen Ball League Letter of Confirmation Raines Open Shop Letter of Confirmation Wells Association Letter of Confirmation Marc Jacobs INVENTORY Audit Program Internal Control Questionnaires Observation of Physical Inventory Inventory Summary Exercise Equipment Inventory Test Counts Consigned Inventory Test of Inventory Records A A-1 A-2, 3, 4 A-5 A-6 A-7 A-8 A-9 A-10 A-11 B B-1 B-2 B-3 B-4 B-5 C C-1 C-2, 3 C-4, 5, 6 C7 C8 C9 C10 C11 C12 C13 C14 C15 C16 C17 C18 C19 D D-1 D-2 D-3 D-4 D-5 D-6 D-7 D-8

PREPAID EXPENSES Audit Program Voucher for supporting documents Prepaid Insurance Prepaid Advertising Prepaid Rent Confirmation details of major insurance policies PROPERTY, PLANT, AND EQUIPMENT Audit Program Internal Control Questionnaires Property, Plant, and Equipment Acquisitions Able Office Equipment and Ready Fixtures Inc Voucher Ready Fixtures Voucher Capital Auto Voucher Able Office Equipment Autos and Trucks Acquisitions Furniture and Fixtures Acquisitions Gain/Loss and Basis for Acquisitions VOUCHER PAYABLE Audit Program Internal Control Questionnaires List of Voucher Payable Voucher Register (Partial) ACCRUED LIABILITIES Audit Program Accrued and Withheld Payroll Taxes Property Tax Payable Sales Tax Payable Income Tax Accruals Dividend Payable Interest Payable LONG TERM DEBT Audit Program Internal Control Questionnaires Notes Payable and Interest Worldwide Insurance Co Confirmations COST AND EXPENSES Audit Program Expenses Audit Program Payroll Internal Control Questionnaires Payroll Delivery Expenses Miscellaneous Expenses Professional Fees Expenses

E E-1 E-2 E-3 E-4 E-5 E-6 F F-1 F-2,3 F-4 F-5 F-6 F-7 F-8 F-9 F-10 F-11 G G-1, 2 G-3, 4 G-5 G-6 H H-1 H-2 H-3 H-4 H-5 H-6 H-7 I I-1 I-2 I-3 I-4 J J-1 J-2 J-3 J-4 J-5 J-6

Repairs and Maintenance Expenses Salaries Expenses Supplies Expenses Utilities Expenses Sales and Cost of Sales Summary Payroll Register Test CAPITAL STOCK AND RETAINED EARNINGS

J-7 J-8 J-9 J-10 J-11 J-12 Q

AUDIT REPORT

LACEY AND LEWIS CERTIFIED PUBLIC ACCOUNTANTS 8000 Review Avenue Richmond, Virginia

AUDITORS REPORT To the Shareholders and Board of Directors of Markrich Sportworld Inc. We have examined the balance sheet of Markrich Sportsworld, Inc. as of December 31, 19X2 and the related statements of income and changes in financial position for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the financial statements referred to aboce present fairly the financial position of Markich Sportsworld, Inc. as of December 31, 19X2 and the results of its operations and the canges in its financial position for the year then ended, in conformity with generally accepted accounting principles.

Lacey and Lewis February 25, 19x3