Seven small Seattle CPA firms have become involved in an information project by taking part in an interfirm working paper review program. Under the program, each firm designates two partners to review audit files, including the tax returns and the financial statements of another CPA firm taking part in the program. At the end of cach review, the auditors who prepared the working papers andthe reviewers have a conference to discuss the strengths and weaknesses of the audit. They do not obtain authorization from the audit client