1. X sits 3rd to the right of the one who sits ahead of E 2. F sits second to the left of E 3. G sits immediate right of E. 4. Z sits immediate right of the person, who sits ahead of F. 7. L is not an immediate neighbor of J. 8. K sits 2nd to the left of L. 9. Y and A are immediate neighbors of B. CASE-1 10. U is not an immediate neighbor of W. CASE 2 was eliminated (U is not an immediate neighbor of W) Final Arrangement
________ the audit risks ________ the materiality and ________ the audit effort
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