INSTRUCTOR MANUAL FOR g g
Auditingg&gAssurancegServicesgAgSystematicgApproachg12egMessi
er
Chapterg1
AngIntroductiongtogAssurancegandgFinancialgStatementgAuditing
InternetgAssi
Multiple- gnments/gEa
Reviewg Discussiong
LearninggObjectives gChoiceg Problems rthWear
Questions Cases
Questions Mini-
Casesg(EWMC)
LOg1-
1:gUnderstandgwhygstudyinggau
ditinggcangbegvaluablegtogyougw
1 29 30
hethergorgnotgyougplangtogbeco
megangauditor,gandgwhygitgisgdif
ferentgfromgstudying
accounting.
LOg1-
2:gUnderstandgthegdemandgforga
2,3,4 13,14,20 24,25 29
uditinggandgbegablegtogexplaingth
egdesiredgcharacteristicsgof
auditorsgandgauditgservices.
LOg1-3:gKnowgthegbasic
definitiongofgagfinancialgstatementg 5,6 13,14,15,16 25
audit.
LOg1-
4:gUnderstandgthreegfundamenta
7 17,18 25
lgconceptsgthatgunderliegfinancia
lgstatement
auditing.
LOg1-5:gUnderstandgwhy
samplinggisgimportantgingangaudit. 8
LOg1-
6:gBegablegtogdescribegthegbasic EWMC
gfinancialgstatementgauditinggpro
9,g10 17,19,20 26
cessgandgthegphasesgingwhichga
ngauditgisgcarriedgout.
LOg1-
7:gKnowgwhatgangauditgreportgis 11 21,22,23 27,28
gandgunderstandgthe
naturegofgangunqualifiedgreport.
LOg1-
8:gUnderstandghowgtechnologyg
andgauditgdataganalyticsgaregcha
nginggauditsgingexcitinggways.
LOg1-9:gUnderstandgwhygauditing
demandsglogic,greasoning,gandgres 12 30
ourcefulness.
NOTE:gReferencesgtogauditinggstandardsgingtheginstructorgmanualgfollowgagsimilargconventiongtogthatgfollowe
dgingthegtext:gAICPAgstandardsgwillgbegreferencedgbygclarifiedgAUgsectiongandgPCAOBgstandardsgwillgbegrefer
encedgbygAuditinggStandardg(AS)gnumber.
15-1
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
,ENDgOFgCHAPTERgMATERIALSgCOMPARISONgCHART
Number Number
Comparison
ing11thgedition ing12thgedition
1-1 Unchanged 1-1
1-2 Unchanged 1-2
1-3 Unchanged 1-3
1-4 Unchanged 1-4
1-5 Unchanged 1-5
1-6 Revised 1-6
1-7 Unchanged 1-7
1-8 Unchanged 1-8
1-9 Unchanged 1-9
1-10 Unchanged 1-10
1-11 Unchanged 1-11
1-12 Unchanged 1-12
1-13 Unchanged 1-13
1-14 Unchanged 1-14
1-15 Unchanged 1-15
1-16 Unchanged 1-16
1-17 Unchanged 1-17
1-18 Unchanged 1-18
1-19 Unchanged 1-19
1-20 Unchanged 1-20
1-21 Unchanged 1-21
1-22 Unchanged 1-22
1-23 Unchanged 1-23
1-24 Unchanged 1-24
1-25 Revised 1-25
1-26 Revised 1-26
1-27 Unchanged 1-27
1-28 Unchanged 1-28
1-29 Unchanged 1-29
1-30 Unchanged 1-30
Whengstudentsgentergthegfirstgintroductorygclass,gtheygseldomgunderstandgwhatgassurancegorgaudi
tinggentails.gGenerally,gtheygwillgnotghavegreadgChapterg1gbeforegclass,gsogit‘sgimportantgtogspend
gthegtimegnecessarygduringgthegfirstgclassgtogcapturegstudents‘gattentiongandgstimulategtheirgintere
stgingauditing.
15-2
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
,Introduction
Afterggoinggovergthegclassgexpectations,gwegspendgthegfirstgpartgofgclassgdiscussinggandgillust
ratinggthegdemandgforgauditinggandgthegrolegofgauditinggingsociety.gIfgstudentsgaregtogbegintereste
dgandgexcitedgtogdiggingandglearngthisgdauntinggnewgmaterial,gtheygneedgtogbegconvincedgthatgitgis
gimportantgandguseful.gThus,gwegalsogemphasizegthatgthegconceptsgunderlyinggauditinggareguseful
gingmanygcontextsgothergthangauditing,gincludinggconsultinggandgmanagement.
Latergingthegclass,gwegmightgaskgthegstudentsghowgtheygwouldgauditgthegautomobilegrevenues
g(sayg$100gbillion)gofgaglargegautomobilegmanufacturer.gWegtellgthemgthatgeachgcargandgtruckghas
ganginvoicegongthegwindowgandgingthegcompany'sgcomputergsystem,gandgthatg8gmilliongcarsgandgt
rucksgweregsold.gWegthengaskgthemghowgmanyginvoicesgoutgofg8gmilliongtheygwantgtogexaminegi
ngordergtogverifygtheg$100gbilliongofgrevenuesgingthegfinancialgstatements.gOfgcourse,gyougwillgge
tgsomegoutlandishganswersg(e.g.,g400,000ginvoices).gWegeventuallygtellgthemgthatgyougmaygnotglo
okgatganyginvoicesgandgthatgyougmaygrelygsolelygongthegcompany‘sginternalgcontrolsgingconjuncti
ongwithgagcarefulgratioganalysisgorgothergtypegofganalyticalgprocedure.gThisgtypegofgexamplegquic
klyggetsgthegstudents'gattentiongthatgauditingginvolvesgagsubstantialgamountgofgjudgmentgandgcom
mongsense.
[LOg1-1]gTipsgforgLearninggAuditing
Wegspendgagfewgminutesgongthisgsectiongemphasizinggthegdifferencesgbetweengthegstudygofga
ccountingg(whichgtheygaregverygfamiliargwith)gandgthegstudygofgauditingg(whichgtheygaregnot).g W
egtrygtogmakegsuregtheygunderstandgwhatgauditinggfocusesgongandghowgitgisgmuchgmoregconceptu
algthangtheirgothergaccountinggcourses.gWegintroducegthegideagofgag―toolgkit‖gandghowgitgrelatesg
togwhatgwegwillgbegcoveringgduringgthegcourse.
[LOg1-2]gThegDemandgforgAuditinggandgAssurance
Wegspendgagreasonablegamountgofgtimegduringgthegfirstglecturegdiscussinggwhygtheregisgagde
mandgforgauditinggandgassurancegservices.gManygstudentsgthinkgthatgthegdemandgforgauditinggisgd
rivengbygthegrequirementsgofgthegSecuritiesglaws.gItgisgimportantgthatgthegstudentsghavegsomegbasi
cgunderstandinggofgthegagencygrelationshipgthatgleadsgtogthegdemandgforgauditing.gFigureg1-
1gprovidesgaggoodgframeworkgforgthisgdiscussion.gWegthengbringginghowgthegCPAgfitsgthisgneedg
withgthegqualitiesgofgindependence,gintegrity,gandgobjectivity.gSometimesgwegdogrole-
plays,gaskinggstudentsgtogcomegtogthegfrontgofgthegroom.gOnegisgsellinggagcar,gwhilegthegothergisgi
nterestedgingbuyinggit.gWegletgthemgdiscussgtheirgconcerns,gwhatginformationgtheygwant,gwhatgthe
gincentivesgofgthegtwogpartiesgare,gwhatginformationgasymmetriesgmightgexist,getc.gWegthengtiegth
isgscenario,gwhichgmostgstudentsgaregsomewhatgfamiliargwithgorgatgleastgcangrelategto,gbackgtogthe
gideagofgthegdemandgforgauditing.
UsegFigureg1-1
15-3
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
, AngAssurancegAnalogy:gThegCasegofgthegHousegInspector
Sometimesgitgisgdifficultgforgstudentsgtoggraspgthegtheoreticalgperspectivegofgthegrolegaccounti
nggandgauditinggplaygingthegprincipal-
agentgrelationship,gsogwegusegagpracticalganalogygtogaidgtheirgunderstanding.gWeggogoverghowgag
houseginspectiongisgsimilargtogagfinancialgstatementgauditgincludinggwhogthegplayersgaregandghow
gtheirgrolesgrelategtogwhatgwegjustgdiscussed.gWegaskgthegstudentsgwhatgisgsimilargandgdifferentgb
etweengtheghouseginspectiongandgthegfinancialgstatementgauditgbeginninggwithgTableg1-
1.gLastly,gwegaskgthegstudentsgforgothergexamplesgofgassurancegservicesgandgagaingtrygtogrelategth
egspecificsgofgeachgtogthegcharacteristicsglistedging Tableg1-1.
UsegTableg1-1
Wegthengintroducegthegconceptgofg―managementgassertions‖gbygaskinggthegstudentsgwhatgsp
ecificgassertionsgthegcompanygisgmakinggaboutgspecificgfinancialgstatementgitemsg(forgexample:gc
ashgorginventory).gTheygusuallygcangcomegupgwithgthegmostgobviousgones:gexistence,gfairlygandga
ccuratelygrecorded,gandgallgitemsgaregincluded.gTheygmightgneedgtogbegpushedgforgsomegofgthegot
hers.gTheygmaygalsogfailgtogdistinguishgbetweengassertionsging termsg ofg accountg balancesg andgas
sertionsgingtermsgofgtransactions.gItgisgusefulgtoghelpgthemgunderstandgthegdifferencesgbetweengas
sertionsgforgtransactionsgandgbalancesgbutgalsoghowgtheygaregrelated.gThengwegaskgthemghow,gasg
angauditor,gyougmightggogaboutgcollectinggevidencegongthegcashgaccount,gbringinggingwhatgasserti
onsgaregmostgimportantgandgwhy.gWeglikegtogemphasizegthegdifferencesgbetweengassertionsgabout
gthegaccountgbalancegatgthegendgofgthegperiodgandgthegtransactionsgpostedgtogthegaccountgduringgt
hegperiod,grelatinggthesegconceptsgtogeachgothergandgtogthegideagofgriskgfromgangauditgperspective.
UsegTableg1-2
Next,gwegtalkgaboutgwhatgelsegthegprospectiveginvestorgwouldgwantgtogknowgbesidesgthegqual
itygofgmanagement‘sgassertions.gFinally,gwegrelategallgofgthisgbackgtogTableg1-
1.gProblemg24gcouldgbegcoveredghere.
[LOg1-4]gFundamentalgConceptsgingConductinggagFinancialgStatementgAudit
Ingthisgsection,gwegdiscussgexamplesgofgthegfundamentalgconceptsgingagfinancialgstatementgau
dit:gmateriality,gauditgrisk,gandgevidence.gOurgphilosophygisgthatgitgisgmuchgbettergforgstudentsgtog
graspgthegfundamentalgprinciplesgandgconceptsgofgauditinggearlygon,grathergthangimmersegthemgin
gthegdetailsgofgreporting,gethics,gorglegalgliabilitygtoogsoon.gWegusegFigureg1-
2gtogpresentgagsimplegoverviewgofgthegauditgprocessgandgthengintroducegthegthreegfundamentalgco
nceptsgandgthegconceptualgandgproceduralgdetailsgthatgagfinancialgstatementgauditgisgbuiltgon:gmat
eriality,gauditgrisk,gandgevidencegrelatinggtogmanagementgassertions.
UsegFigureg1-2
Thisgisgangextremelygimportantgsectiongasgmuchgofgthegrestgofgthegcoursegisgbuiltgaroundgthes
egthreegconcepts.gItgisgimperativegforgthegstudentsgtogbegingtogunderstandgthatgthegauditor‘sgjudgm
ent
15-4
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
Auditingg&gAssurancegServicesgAgSystematicgApproachg12egMessi
er
Chapterg1
AngIntroductiongtogAssurancegandgFinancialgStatementgAuditing
InternetgAssi
Multiple- gnments/gEa
Reviewg Discussiong
LearninggObjectives gChoiceg Problems rthWear
Questions Cases
Questions Mini-
Casesg(EWMC)
LOg1-
1:gUnderstandgwhygstudyinggau
ditinggcangbegvaluablegtogyougw
1 29 30
hethergorgnotgyougplangtogbeco
megangauditor,gandgwhygitgisgdif
ferentgfromgstudying
accounting.
LOg1-
2:gUnderstandgthegdemandgforga
2,3,4 13,14,20 24,25 29
uditinggandgbegablegtogexplaingth
egdesiredgcharacteristicsgof
auditorsgandgauditgservices.
LOg1-3:gKnowgthegbasic
definitiongofgagfinancialgstatementg 5,6 13,14,15,16 25
audit.
LOg1-
4:gUnderstandgthreegfundamenta
7 17,18 25
lgconceptsgthatgunderliegfinancia
lgstatement
auditing.
LOg1-5:gUnderstandgwhy
samplinggisgimportantgingangaudit. 8
LOg1-
6:gBegablegtogdescribegthegbasic EWMC
gfinancialgstatementgauditinggpro
9,g10 17,19,20 26
cessgandgthegphasesgingwhichga
ngauditgisgcarriedgout.
LOg1-
7:gKnowgwhatgangauditgreportgis 11 21,22,23 27,28
gandgunderstandgthe
naturegofgangunqualifiedgreport.
LOg1-
8:gUnderstandghowgtechnologyg
andgauditgdataganalyticsgaregcha
nginggauditsgingexcitinggways.
LOg1-9:gUnderstandgwhygauditing
demandsglogic,greasoning,gandgres 12 30
ourcefulness.
NOTE:gReferencesgtogauditinggstandardsgingtheginstructorgmanualgfollowgagsimilargconventiongtogthatgfollowe
dgingthegtext:gAICPAgstandardsgwillgbegreferencedgbygclarifiedgAUgsectiongandgPCAOBgstandardsgwillgbegrefer
encedgbygAuditinggStandardg(AS)gnumber.
15-1
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
,ENDgOFgCHAPTERgMATERIALSgCOMPARISONgCHART
Number Number
Comparison
ing11thgedition ing12thgedition
1-1 Unchanged 1-1
1-2 Unchanged 1-2
1-3 Unchanged 1-3
1-4 Unchanged 1-4
1-5 Unchanged 1-5
1-6 Revised 1-6
1-7 Unchanged 1-7
1-8 Unchanged 1-8
1-9 Unchanged 1-9
1-10 Unchanged 1-10
1-11 Unchanged 1-11
1-12 Unchanged 1-12
1-13 Unchanged 1-13
1-14 Unchanged 1-14
1-15 Unchanged 1-15
1-16 Unchanged 1-16
1-17 Unchanged 1-17
1-18 Unchanged 1-18
1-19 Unchanged 1-19
1-20 Unchanged 1-20
1-21 Unchanged 1-21
1-22 Unchanged 1-22
1-23 Unchanged 1-23
1-24 Unchanged 1-24
1-25 Revised 1-25
1-26 Revised 1-26
1-27 Unchanged 1-27
1-28 Unchanged 1-28
1-29 Unchanged 1-29
1-30 Unchanged 1-30
Whengstudentsgentergthegfirstgintroductorygclass,gtheygseldomgunderstandgwhatgassurancegorgaudi
tinggentails.gGenerally,gtheygwillgnotghavegreadgChapterg1gbeforegclass,gsogit‘sgimportantgtogspend
gthegtimegnecessarygduringgthegfirstgclassgtogcapturegstudents‘gattentiongandgstimulategtheirgintere
stgingauditing.
15-2
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
,Introduction
Afterggoinggovergthegclassgexpectations,gwegspendgthegfirstgpartgofgclassgdiscussinggandgillust
ratinggthegdemandgforgauditinggandgthegrolegofgauditinggingsociety.gIfgstudentsgaregtogbegintereste
dgandgexcitedgtogdiggingandglearngthisgdauntinggnewgmaterial,gtheygneedgtogbegconvincedgthatgitgis
gimportantgandguseful.gThus,gwegalsogemphasizegthatgthegconceptsgunderlyinggauditinggareguseful
gingmanygcontextsgothergthangauditing,gincludinggconsultinggandgmanagement.
Latergingthegclass,gwegmightgaskgthegstudentsghowgtheygwouldgauditgthegautomobilegrevenues
g(sayg$100gbillion)gofgaglargegautomobilegmanufacturer.gWegtellgthemgthatgeachgcargandgtruckghas
ganginvoicegongthegwindowgandgingthegcompany'sgcomputergsystem,gandgthatg8gmilliongcarsgandgt
rucksgweregsold.gWegthengaskgthemghowgmanyginvoicesgoutgofg8gmilliongtheygwantgtogexaminegi
ngordergtogverifygtheg$100gbilliongofgrevenuesgingthegfinancialgstatements.gOfgcourse,gyougwillgge
tgsomegoutlandishganswersg(e.g.,g400,000ginvoices).gWegeventuallygtellgthemgthatgyougmaygnotglo
okgatganyginvoicesgandgthatgyougmaygrelygsolelygongthegcompany‘sginternalgcontrolsgingconjuncti
ongwithgagcarefulgratioganalysisgorgothergtypegofganalyticalgprocedure.gThisgtypegofgexamplegquic
klyggetsgthegstudents'gattentiongthatgauditingginvolvesgagsubstantialgamountgofgjudgmentgandgcom
mongsense.
[LOg1-1]gTipsgforgLearninggAuditing
Wegspendgagfewgminutesgongthisgsectiongemphasizinggthegdifferencesgbetweengthegstudygofga
ccountingg(whichgtheygaregverygfamiliargwith)gandgthegstudygofgauditingg(whichgtheygaregnot).g W
egtrygtogmakegsuregtheygunderstandgwhatgauditinggfocusesgongandghowgitgisgmuchgmoregconceptu
algthangtheirgothergaccountinggcourses.gWegintroducegthegideagofgag―toolgkit‖gandghowgitgrelatesg
togwhatgwegwillgbegcoveringgduringgthegcourse.
[LOg1-2]gThegDemandgforgAuditinggandgAssurance
Wegspendgagreasonablegamountgofgtimegduringgthegfirstglecturegdiscussinggwhygtheregisgagde
mandgforgauditinggandgassurancegservices.gManygstudentsgthinkgthatgthegdemandgforgauditinggisgd
rivengbygthegrequirementsgofgthegSecuritiesglaws.gItgisgimportantgthatgthegstudentsghavegsomegbasi
cgunderstandinggofgthegagencygrelationshipgthatgleadsgtogthegdemandgforgauditing.gFigureg1-
1gprovidesgaggoodgframeworkgforgthisgdiscussion.gWegthengbringginghowgthegCPAgfitsgthisgneedg
withgthegqualitiesgofgindependence,gintegrity,gandgobjectivity.gSometimesgwegdogrole-
plays,gaskinggstudentsgtogcomegtogthegfrontgofgthegroom.gOnegisgsellinggagcar,gwhilegthegothergisgi
nterestedgingbuyinggit.gWegletgthemgdiscussgtheirgconcerns,gwhatginformationgtheygwant,gwhatgthe
gincentivesgofgthegtwogpartiesgare,gwhatginformationgasymmetriesgmightgexist,getc.gWegthengtiegth
isgscenario,gwhichgmostgstudentsgaregsomewhatgfamiliargwithgorgatgleastgcangrelategto,gbackgtogthe
gideagofgthegdemandgforgauditing.
UsegFigureg1-1
15-3
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
, AngAssurancegAnalogy:gThegCasegofgthegHousegInspector
Sometimesgitgisgdifficultgforgstudentsgtoggraspgthegtheoreticalgperspectivegofgthegrolegaccounti
nggandgauditinggplaygingthegprincipal-
agentgrelationship,gsogwegusegagpracticalganalogygtogaidgtheirgunderstanding.gWeggogoverghowgag
houseginspectiongisgsimilargtogagfinancialgstatementgauditgincludinggwhogthegplayersgaregandghow
gtheirgrolesgrelategtogwhatgwegjustgdiscussed.gWegaskgthegstudentsgwhatgisgsimilargandgdifferentgb
etweengtheghouseginspectiongandgthegfinancialgstatementgauditgbeginninggwithgTableg1-
1.gLastly,gwegaskgthegstudentsgforgothergexamplesgofgassurancegservicesgandgagaingtrygtogrelategth
egspecificsgofgeachgtogthegcharacteristicsglistedging Tableg1-1.
UsegTableg1-1
Wegthengintroducegthegconceptgofg―managementgassertions‖gbygaskinggthegstudentsgwhatgsp
ecificgassertionsgthegcompanygisgmakinggaboutgspecificgfinancialgstatementgitemsg(forgexample:gc
ashgorginventory).gTheygusuallygcangcomegupgwithgthegmostgobviousgones:gexistence,gfairlygandga
ccuratelygrecorded,gandgallgitemsgaregincluded.gTheygmightgneedgtogbegpushedgforgsomegofgthegot
hers.gTheygmaygalsogfailgtogdistinguishgbetweengassertionsging termsg ofg accountg balancesg andgas
sertionsgingtermsgofgtransactions.gItgisgusefulgtoghelpgthemgunderstandgthegdifferencesgbetweengas
sertionsgforgtransactionsgandgbalancesgbutgalsoghowgtheygaregrelated.gThengwegaskgthemghow,gasg
angauditor,gyougmightggogaboutgcollectinggevidencegongthegcashgaccount,gbringinggingwhatgasserti
onsgaregmostgimportantgandgwhy.gWeglikegtogemphasizegthegdifferencesgbetweengassertionsgabout
gthegaccountgbalancegatgthegendgofgthegperiodgandgthegtransactionsgpostedgtogthegaccountgduringgt
hegperiod,grelatinggthesegconceptsgtogeachgothergandgtogthegideagofgriskgfromgangauditgperspective.
UsegTableg1-2
Next,gwegtalkgaboutgwhatgelsegthegprospectiveginvestorgwouldgwantgtogknowgbesidesgthegqual
itygofgmanagement‘sgassertions.gFinally,gwegrelategallgofgthisgbackgtogTableg1-
1.gProblemg24gcouldgbegcoveredghere.
[LOg1-4]gFundamentalgConceptsgingConductinggagFinancialgStatementgAudit
Ingthisgsection,gwegdiscussgexamplesgofgthegfundamentalgconceptsgingagfinancialgstatementgau
dit:gmateriality,gauditgrisk,gandgevidence.gOurgphilosophygisgthatgitgisgmuchgbettergforgstudentsgtog
graspgthegfundamentalgprinciplesgandgconceptsgofgauditinggearlygon,grathergthangimmersegthemgin
gthegdetailsgofgreporting,gethics,gorglegalgliabilitygtoogsoon.gWegusegFigureg1-
2gtogpresentgagsimplegoverviewgofgthegauditgprocessgandgthengintroducegthegthreegfundamentalgco
nceptsgandgthegconceptualgandgproceduralgdetailsgthatgagfinancialgstatementgauditgisgbuiltgon:gmat
eriality,gauditgrisk,gandgevidencegrelatinggtogmanagementgassertions.
UsegFigureg1-2
Thisgisgangextremelygimportantgsectiongasgmuchgofgthegrestgofgthegcoursegisgbuiltgaroundgthes
egthreegconcepts.gItgisgimperativegforgthegstudentsgtogbegingtogunderstandgthatgthegauditor‘sgjudgm
ent
15-4
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcG
rawgHillg Education.
