Please answer these questions passed on the attachment case:

1- See the "LocatePlus Holdings Corporation" case for this question.

The PCAOB's auditing standards identify auditors' responsibilities when addressing the possibility that fraud has materially impacted a public company's financial statements. Which of those responsibilities did the L&H auditors fail to comply with during the 2005 and 2006 LocatePlus audits? For each item that you listed, explain how the L&H auditors failed to fulfill that responsibility.

==========================================

2- See the "LocatePlus Holdings Corporation" case for this question.

What is the purpose of predecessor–successor auditor communications? Which party, the predecessor or successor auditor, has the responsibility for initiating those communications? Briefly summarize the information that a successor auditor should obtain from the predecessor auditor.

=============================================

3- See the "LocatePlus Holdings Corporation" case for this question.

What are the primary responsibilities of a "concurring partner" under current U.S. auditing standards?

==============================================

4- See the "LocatePlus Holdings Corporation" case for this question.

What is the nature and purpose of a "letter of representations"? Comment on the quality or strength of the audit evidence yielded by a letter of representations.