Assignment 5: Audit Procedures for Property, Plant, and Equipment In this assignment, you will prepare a two to three (2-3) page professional document that fully addresses the requirements specified i

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</title></head><body id="MainApp" marginwidth="0" marginheight="0"><div id="m_liveRegion" class="liveregion" role="presentation" aria-live="assertive" aria-atomic="true">Toolbar, Document20.docx. TAB to switch controls. CTRL SHIFT to close.</div><div id="FastBootContainer" style="display: none;"><div><div></div><div><div><div><div id="PageContentContainer"><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{214}"><div docid="50751537"><div><div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{163}"><div><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:normal;"><span>Suzie and Ian are continuing their work on the substantive audit testing program for the Cloud 9 audit. Suzie convinced Ian that analytical procedures are not the only substantive tests they will need. They will need to consider how audit risk and other factors impact the appropriateness of analytical procedures for each area of the audit, and include other substantive tests where required. Today, they are focusing on asset and liability accounts. Significant accounts on Cloud 9's trial balance that they have not yet addressed include cash; inventory; property, plant, and equipment (PPE) (mainly furniture and equipment and leasehold improvements); as well as long-term debt and stockholders' equity accounts. Suzie asks Ian to suggest the key factors that they will consider when designing the substantive test program for each of these accounts, as well as which procedures they will choose to include in the program.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{167}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>Suzie reminds Ian they have conducted extensive testing of Cloud 9's controls over cash receipts and payments, and many of these tests were dual-purpose. This means that the substantive and control tests were done at the same time. While examining the documents, Ian completed tasks designed to detect control deviations and substantive errors. These tests included reperformance of the bank reconciliations and vouching recorded cash payments and receipts (including transaction approvals and posting) to the underlying documents.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{171}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>The testing already completed shows that controls over cash are reasonably strong, and they can justify requesting a bank confirmation for an interim date, with a roll-forward to year-end. The bank confirmation will gather evidence about the existence and valuation and allocation assertions, plus rights and obligations (that is, it will reveal liens or claims over bank accounts). The roll-forward will include testing the cutoff of cash receipts and payments.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{175}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>Suzie and Ian spend a considerable amount of time discussing the substantive procedures they will include in the audit program for Cloud 9's inventory. Cloud 9's core business is importing and wholesaling inventory; in addition, they have now established a retail store. The importance of inventory to the business's success means that Cloud 9's senior managers are very aware of the issues surrounding good inventory systems and handling procedures. The audit team has already recognized the importance of these systems by focusing much attention on the controls relating to inventory. However, Suzie and Ian have some concerns about their ability to gather sufficient appropriate evidence about Cloud 9's inventory management system, and they know that if inventory is misstated in the financial statements, it is unlikely that the financial statements are presented fairly in all material respects.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{179}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>Suzie and Ian decide that they will gather substantive evidence from the inventory counts at Cloud 9 to add to the evidence gathered from analytical procedures and vouching of inventory transactions. Suzie also decides to take charge of writing the program for gathering evidence on the contracts surrounding the inventory transactions between Cloud 9 and the overseas manufacturers. She wants to be sure that the accounts appropriately reflect the terms of these contracts with respect to transfer of inventory ownership. She asks Ian to take charge of reviewing Cloud 9's procedures for identifying damaged, slow-moving, excess, out-of-style, and obsolete inventory.</span></span><span> </span></div></div></div><div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{183}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>Ian and Suzie have already discussed their approach to PPE acquisitions and disposals, plus using limited recalculation and analytical procedures for depreciation expense testing. Suzie reminds Ian that they need to design substantive procedures to assess asset values. Asset impairments must be recognized under the accounting standards, and the auditors will need to gather evidence about Cloud 9's processes for identifying and recognizing asset impairments. Suzie will discuss with Sharon Gallagher, the audit manager, how they want to approach the issue of asset impairments. However, going into this meeting, Suzie does not anticipate changes in the business climate, or changes in how Cloud 9 uses its assets that would indicate potential impairments.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{187}"><div><span data-contrast="none" style="color:#000000;font-weight:normal;font-style:normal;"><span>Suzie and Josh (audit senior) finalize their plans for financing activities, and they note that in a low-interest-rate environment, Cloud 9 has relied on debt to finance growth and there has been little change in stockholders' equity. They obtained significant information regarding Cloud 9's debt agreements as part of the bank confirmation. They plan on using this information to test Cloud 9's financing arrangements. When it comes to stockholders' equity, they plan to confirm shares outstanding with the registrar and transfer agent. They also expect that confirmation with the registrar/transfer agent will provide evidence on stock options exercised during the year. They will then have to look at stock option agreements to vouch these transactions. Dividends declared and paid will be vouched to board of director minutes in addition to information obtained from the registrar and transfer agent.</span></span><span> </span></div></div><div data-nodeid="{69ace926-761a-433f-b8dd-e3887f691de0}{213}"><div><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>Answer the following questions based on the information for Cloud 9 presented in the appendix to this text, as well as the current and earlier chapters. You should also consider your answers to the case study questions in earlier chapters. You have obtained the following information about property, plant, and equipment for Cloud 9. Property, Plant, and Equipment Balance January 31, 2022 Acquisitions Disposals Balance January 31, 2023 Property, plant, and equipment $100,065,433 $9,451,131 $1,813,390 $107,703,174 Assets audited by W&S Partners $ 78,951,627 $7,468,810 $1,405,165 $ 85,015,272 Assets audited by other auditors 21,113,806 1,982,321 408,225 22,687,902 $100,065,433 $9,451,131 $1,813,390 $107,703,174 Accumulated Depreciation Beginning January 31, 2022 Depreciation Expense Disposals Ending January 31, 2023 Accumulated depreciation $37,803,894 $5,576,162 $1,153,117 $42,226,939 Assets audited by W&S Partners $29,180,183 $4,383,307 $ 895,992 $32,667,498 Assets audited by other auditors 8,623,711 1,192,855 257,125 9,559,441 $37,803,894 $5,576,162 $1,153,117 $42,226,939 Required a. You are auditing the acquisition of property, plant, and equipment. Explain the audit procedures to audit the following assertions. Occurrence of acquisitions of property, plant, and equipment. Accuracy of acquisitions of property, plant, and equipment. Completeness of acquisitions of property, plant, and equipment. b. You are auditing the disposals of property, plant, and equipment. Explain the audit procedures to audit the following assertions. Occurrence of disposals of property, plant, and equipment. Accuracy of disposals of property, plant, and equipment. Completeness of disposals of property, plant, and equipment. c. How does auditing the disposals of property, plant, and equipment provide evidence related to depreciation expense? d. You select the following sample of acquisitions of property, plant, and equipment. What can you conclude about the acquisitions of property, plant, and equipment from this evidence? Tolerable misstatement for property, plant, and equipment is $1 million. Stratum Book Value of Population Size of Stratum Size of Sample Book Value of Sample Audited Value of Sample 1 > $750,000 $</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>2,678,016 4</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span> 4 $2,678,016 $3,143,213 2 $250,000 − $</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>750,000 2,343,151</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span> </span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>6 3</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span> </span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>1,231,576 1,231,576</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span> 3 < $</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span>250,000 2,447,643</span></span><span data-contrast="none" style="color:#3c3c3c;font-weight:normal;font-style:italic;"><span> 27 10 932,534 932,534 $7,468,810</span></span><span> </span></div></div></div></div></div><div><div></div></div></div></div></div></div></div></div></div><div id="m_uiLayer" class="layer"><div id="m_sliderLayer" class="layer" style="visibility: visible;"><div id="m_slider" style="display:none;z-index:6"><div id="m_sliderTint"><div class="clip23x45"><img class="scrollbar"></div></div></div><div id="m_originalPosition" style="display:none;z-index:6"></div><div id="m_pageInfo" style="display:none;z-index:6"></div></div><div id="m_toolbarLayer" class="layer"><div id="m_toolbarMenu" class="menu" style="display:none;z-index:5"><div class="icon clip40x40"><img id="m_hostUiButton" class="hostui" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div><div class="icon iconN clip40x40"><img id="m_oicButton" class="openInClient" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div><div class="icon iconN clip40x40"><img id="m_fontSizeButton" class="fontSize3" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div id="m_fontSizeMenu" class="menu portrait" style="display:none;z-index:5"><div class="icon"><div class="clip40x40"><img id="m_size5" class="fontSize5" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div class="icon iconN"><div class="clip40x40"><img id="m_size4" class="fontSize4" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div class="icon iconN"><div class="clip40x40"><img id="m_size3" class="fontSize3Selected" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div class="icon iconN"><div class="clip40x40"><img id="m_size2" class="fontSize2" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div class="icon iconN"><div class="clip40x40"><img id="m_size1" class="fontSize1" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div></div><div id="m_indicator" style="display:none;z-index:5"><div class="clip19x40"><img id="m_indicatorImage" class="toolbarIndL" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div></div><div id="m_newToolbar" class="newToolbar newToolbarPortrait" style="z-index: 9; top: 0px; opacity: 1;"><div id="m_appIconContainer" class="appIconContainer clip24x24"><img id="m_appIcon" class="wordLogo24" src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.png"></div><div id="m_fileNameContainer" class="fileNameContainer"><div id="m_fileNameDiv" class="fileNameDiv" tabindex="-1" aria-readonly="true" role="textbox">Document20.docx</div></div><div id="m_newOicBtnContainer" class="newOicBtnContainer clip24x24" tabindex="-1" aria-label="Open in Word App button. 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Suzie </span><span style="direction:ltr;color:#3C3C3C">convinced Ian that analytical procedures are not the only substantive tests they will need. They will need to </span><span style="direction:ltr;color:#3C3C3C">consider how audit risk and other factors impact the appropriateness of analytical procedures for each area </span><span style="direction:ltr;color:#3C3C3C">of the audit, and include other substantive tests where required. Today, they are focusing on asset and </span><span style="direction:ltr;color:#3C3C3C">liability accounts. Significant accounts on Cloud 9's trial balance that they have not yet addressed include </span><span style="direction:ltr;color:#3C3C3C">cash; inventory; property, plant, and equipment (PPE) (mainly furniture and equipment and leasehold </span><span style="direction:ltr;color:#3C3C3C">improvements); as well as long-term debt and stockholders' equity accounts. Suzie asks Ian to suggest the </span><span style="direction:ltr;color:#3C3C3C">key factors that they will consider when designing the substantive test program for each of these accounts, </span><span style="direction:ltr;color:#3C3C3C">as well as which procedures they will choose to include in the program.</span><span style="direction:ltr;"> <br></span></div><divdirection:ltr;">Suzie reminds Ian they have conducted extensive testing of Cloud 9's controls over cash <span style="direction:ltr;">receipts and payments, and many of these tests were dual-purpose. This means that the <span style="direction:ltr;">substantive and control tests were done at the same time. While examining the <span style="direction:ltr;">documents, Ian completed tasks designed to detect control deviations and substantive <span style="direction:ltr;">errors. These tests included reperformance of the bank reconciliations and vouching <span style="direction:ltr;">recorded cash payments and receipts (including transaction approvals and posting) to <span style="direction:ltr;">the underlying documents. <br></span></span></span></span></span></span></span></div><divdirection:ltr;">The testing already completed shows that controls over cash are reasonably strong, and <span style="direction:ltr;">they can justify requesting a bank confirmation for an interim date, with a roll-forward <span style="direction:ltr;">to year-end. The bank confirmation will gather evidence about the existence and <span style="direction:ltr;">valuation and allocation assertions, plus rights and obligations (that is, it will reveal <span style="direction:ltr;">liens or claims over bank accounts). The roll-forward will include testing the cutoff of <span style="direction:ltr;">cash receipts and payments. <br></span></span></span></span></span></span></div></div><hr class="pageHr"></div><div id="pc2"><div class="pageNum">2 / 4</div><div id="p2" name="p2"><divdirection:ltr;">Suzie and Ian spend a considerable amount of time discussing the substantive <span style="direction:ltr;">procedures they will include in the audit program for Cloud 9's inventory. Cloud 9's core <span style="direction:ltr;">business is importing and wholesaling inventory; in addition, they have now established <span style="direction:ltr;">a retail store. The importance of inventory to the business's success means that Cloud <span style="direction:ltr;">9's senior managers are very aware of the issues surrounding good inventory systems <span style="direction:ltr;">and handling procedures. The audit team has already recognized the importance of <span style="direction:ltr;">these systems by focusing much attention on the controls relating to inventory. <span style="direction:ltr;">However, Suzie and Ian have some concerns about their ability to gather sufficient <span style="direction:ltr;">appropriate evidence about Cloud 9's inventory management system, and they know <span style="direction:ltr;">that if inventory is misstated in the financial statements, it is unlikely that the financial <span style="direction:ltr;">statements are presented fairly in all material respects. <br></span></span></span></span></span></span></span></span></span></span></span></div><divdirection:ltr;">Suzie and Ian decide that they will gather substantive evidence from the inventory <span style="direction:ltr;">counts at Cloud 9 to add to the evidence gathered from analytical procedures and <span style="direction:ltr;">vouching of inventory transactions. Suzie also decides to take charge of writing the <span style="direction:ltr;">program for gathering evidence on the contracts surrounding the inventory transactions <span style="direction:ltr;">between Cloud 9 and the overseas manufacturers. She wants to be sure that the <span style="direction:ltr;">accounts appropriately reflect the terms of these contracts with respect to transfer of <span style="direction:ltr;">inventory ownership. She asks Ian to take charge of reviewing Cloud 9's procedures for <span style="direction:ltr;">identifying damaged, slow-moving, excess, out-of-style, and obsolete inventory. <br></span></span></span></span></span></span></span></span></div><divdirection:ltr;">Ian and Suzie have already discussed their approach to PPE acquisitions and disposals, <span style="direction:ltr;">plus using limited recalculation and analytical procedures for depreciation expense <span style="direction:ltr;">testing. Suzie reminds Ian that they need to design substantive procedures to assess <span style="direction:ltr;">asset values. Asset impairments must be recognized under the accounting standards, </span></span></span></span></div></div><hr class="pageHr"></div><div id="pc3"><div class="pageNum">3 / 4</div><div id="p3" name="p3"><divdirection:ltr;">and the auditors will need to gather evidence about Cloud 9's processes for identifying <span style="direction:ltr;">and recognizing asset impairments. Suzie will discuss with Sharon Gallagher, the audit <span style="direction:ltr;">manager, how they want to approach the issue of asset impairments. However, going <span style="direction:ltr;">into this meeting, Suzie does not anticipate changes in the business climate, or changes <span style="direction:ltr;">in how Cloud 9 uses its assets that would indicate potential impairments. <br></span></span></span></span></span></div><divdirection:ltr;">Suzie and Josh (audit senior) finalize their plans for financing activities, and they note <span style="direction:ltr;">that in a low-interest-rate environment, Cloud 9 has relied on debt to finance growth <span style="direction:ltr;">and there has been little change in stockholders' equity. They obtained significant <span style="direction:ltr;">information regarding Cloud 9's debt agreements as part of the bank confirmation. They <span style="direction:ltr;">plan on using this information to test Cloud 9's financing arrangements. When it comes <span style="direction:ltr;">to stockholders' equity, they plan to confirm shares outstanding with the registrar and <span style="direction:ltr;">transfer agent. They also expect that confirmation with the registrar/transfer agent will <span style="direction:ltr;">provide evidence on stock options exercised during the year. They will then have to look <span style="direction:ltr;">at stock option agreements to vouch these transactions. Dividends declared and paid <span style="direction:ltr;">will be vouched to board of director minutes in addition to information obtained from <span style="direction:ltr;">the registrar and transfer agent. <br></span></span></span></span></span></span></span></span></span></span></span></div><divdirection:ltr;color:#3C3C3C">Answer the following questions based on the information for Cloud 9 presented in the appendix to </span></i><i><span style="direction:ltr;color:#3C3C3C">this text, as well as the current and earlier chapters. You should also consider your answers to the </span></i><i><span style="direction:ltr;color:#3C3C3C">case study questions in earlier chapters. You have obtained the following information about </span></i><i><span style="direction:ltr;color:#3C3C3C">property, plant, and equipment for Cloud 9. Property, Plant, and Equipment Balance January 31, </span></i><i><span style="direction:ltr;color:#3C3C3C">2022 Acquisitions Disposals Balance January 31, 2023 Property, plant, and equipment </span></i><i><span style="direction:ltr;color:#3C3C3C">$100,065,433 $9,451,131 $1,813,390 $107,703,174 Assets audited by W&S Partners $ 78,951,627 </span></i><i><span style="direction:ltr;color:#3C3C3C">$7,468,810 $1,405,165 $ 85,015,272 Assets audited by other auditors   21,113,806  1,982,321    </span></i><i><span style="direction:ltr;color:#3C3C3C">408,225   22,687,902 $100,065,433 $9,451,131 $1,813,390 $107,703,174 Accumulated </span></i></div></div><hr class="pageHr"></div><div id="pc4"><div class="pageNum">4 / 4</div><div id="p4" name="p4"><divdirection:ltr;color:#3C3C3C">Depreciation Beginning January 31, 2022 Depreciation Expense Disposals Ending January 31, </span></i><i><span style="direction:ltr;color:#3C3C3C">2023 Accumulated depreciation $37,803,894 $5,576,162 $1,153,117 $42,226,939 Assets audited by </span></i><i><span style="direction:ltr;color:#3C3C3C">W&S Partners $29,180,183 $4,383,307 $  895,992 $32,667,498 Assets audited by other auditors   </span></i><i><span style="direction:ltr;color:#3C3C3C">8,623,711  1,192,855    257,125   9,559,441 $37,803,894 $5,576,162 $1,153,117 $42,226,939 </span></i><i><span style="direction:ltr;color:#3C3C3C">Required a. You are auditing the acquisition of property, plant, and equipment. Explain the audit </span></i><i><span style="direction:ltr;color:#3C3C3C">procedures to audit the following assertions. Occurrence of acquisitions of property, plant, and </span></i><i><span style="direction:ltr;color:#3C3C3C">equipment. Accuracy of acquisitions of property, plant, and equipment. Completeness of </span></i><i><span style="direction:ltr;color:#3C3C3C">acquisitions of property, plant, and equipment. b. You are auditing the disposals of property, plant, </span></i><i><span style="direction:ltr;color:#3C3C3C">and equipment. Explain the audit procedures to audit the following assertions. Occurrence of </span></i><i><span style="direction:ltr;color:#3C3C3C">disposals of property, plant, and equipment. Accuracy of disposals of property, plant, and </span></i><i><span style="direction:ltr;color:#3C3C3C">equipment. Completeness of disposals of property, plant, and equipment. c. How does auditing the </span></i><i><span style="direction:ltr;color:#3C3C3C">disposals of property, plant, and equipment provide evidence related to depreciation expense? d. </span></i><i><span style="direction:ltr;color:#3C3C3C">You select the following sample of acquisitions of property, plant, and equipment. What can you </span></i><i><span style="direction:ltr;color:#3C3C3C">conclude about the acquisitions of property, plant, and equipment from this evidence? Tolerable </span></i><i><span style="direction:ltr;color:#3C3C3C">misstatement for property, plant, and equipment is $1 million. Stratum Book Value of Population </span></i><i><span style="direction:ltr;color:#3C3C3C">Size of Stratum Size of Sample Book Value of Sample Audited Value of Sample 1 > $750,000 </span></i><i><span style="direction:ltr;color:#3C3C3C">$2,678,016  4  4 $2,678,016 $3,143,213 2 $250,000 − $750,000  2,343,151  6  3  1,231,576  </span></i><i><span style="direction:ltr;color:#3C3C3C">1,231,576 3 < $250,000  2,447,643 27 10    932,534    932,534 $7,468,810 <br></span></i></div></div><hr class="pageHr"></div><div id="m_endBuffer" style="height: 200px; display: none;"><img src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/spiral.gif" class="loading"></div></div></div></div><div id="m_loadingLayer" class="layer" style="z-index: 1; visibility: visible; display: none;"><img src="https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/spiral.gif" id="m_loadingImage" class="loading"></div></div> </body></html> ------MultipartBoundary--2WqqN2KpUd17RojVznyaoJPZqTfrSkXNgv34btqrqN---- Content-Type: text/css Content-Transfer-Encoding: binary Content-Location: cid:[email protected] @charset "utf-8";
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#wildFireBannerContainer.wildFireAndroid { font-family: "Segoe UI"; }
.wildFireChildContainer { display: table-cell; vertical-align: middle; padding: 1.5% 0px 1.5% 0.5%; }
.wildFireBannerLink { color: rgb(43, 87, 154); padding: 0px 2.8% 0px 0px; text-decoration: none; text-align: center; }
.wildFireBannerLink.wildFireAndroid { font-size: 16px; }
.wildFireBannerLink.wildFireIOS { font-size: 16px; }
.wildFireBannerLink.wildFireSmallScreen { font-size: 13px; }
.wildFireAppIconContainer.wildFireIOS { background-color: rgb(47, 95, 163); border-radius: 10px; border: 7px solid rgb(47, 95, 163); padding: 0px; }
.wildFireAppIconContainer.wildFireAndroid { background-color: rgb(47, 95, 163); border: 5px solid rgb(47, 95, 163); padding: 0px; }
.wildFireDismissIconContainer { padding: 0px 0.75% 0px 2.8%; }
.wildFireTextContainer { padding: 0px 0px 0px 2%; color: rgb(0, 0, 0); }
.wildFireHeader.wildFireIOS { font-size: 21px; }
.wildFireHeader.wildFireIOS.wildFireSmallScreen { font-size: 17px; }
.wildFireHeader.wildFireAndroid { font-size: 17px; }
.wildFireHeader.wildFireAndroid.wildFireSmallScreen { font-size: 13px; }
.wildFireSubHeader { font-size: 14px; color: rgb(118, 118, 118); }
.wildFireSubHeader.wildFireIOS { font-size: 16px; }
.wildFireSubHeader.wildFireSmallScreen { font-size: 12px; } ------MultipartBoundary--2WqqN2KpUd17RojVznyaoJPZqTfrSkXNgv34btqrqN---- Content-Type: text/css Content-Transfer-Encoding: binary Content-Location: https://c1-word-edit-15.cdn.office.net/we/s/161300241000_resources/1033/mwordA.image.css @charset "utf-8";
.clip16x16, .clip19x40, .clip20x20, .clip23x45, .clip24x24, .clip32x32, .clip40x40, .clip48x48 { position: relative; overflow: hidden; }
.clip16x16 { width: 16px; height: 16px; }
.clip19x40 { width: 19px; height: 40px; }
.clip20x20 { width: 20px; height: 20px; }
.clip23x45 { width: 23px; height: 45px; }
.clip24x24 { width: 24px; height: 24px; }
.clip32x32 { width: 32px; height: 32px; }
.clip40x40 { width: 40px; height: 40px; }
.clip48x48 { width: 48px; height: 48px; }
.clip16x16 img, .clip16x16 input, .clip19x40 img, .clip19x40 input, .clip20x20 img, .clip20x20 input, .clip23x45 img, .clip23x45 input, .clip24x24 img, .clip24x24 input, .clip32x32 img, .clip32x32 input, .clip40x40 img, .clip40x40 input, .clip48x48 img, .clip48x48 input { position: absolute; margin: 0px; padding: 0px; width: auto; height: auto; }
.officeLogoTile { top: -1px; left: -1px; }
.scrollbar { top: -51px; left: -1px; }
.fontSize1Selected { top: -1px; left: -51px; }
.fontSize2Selected { top: -51px; left: -26px; }
.fontSize3Selected { top: -1px; left: -93px; }
.fontSize4Selected { top: -43px; left: -68px; }
.fontSize5Selected { top: -98px; left: -1px; }
.toolbarIndL { top: -93px; left: -43px; }
.openInClient { top: -85px; left: -68px; }
.openInClientWhiteIcon { top: -1px; left: -135px; }
.openInClientInactive { top: -43px; left: -110px; }
.changeFontSizeIcon { top: -85px; left: -110px; }
.wordLogo { top: -140px; left: -1px; }
.toolbarIndR { top: -135px; left: -43px; }
.hostui { top: -127px; left: -64px; }
.fontSize5 { top: -127px; left: -106px; }
.fontSize4 { top: -1px; left: -177px; }
.fontSize3 { top: -43px; left: -152px; }
.fontSize2 { top: -85px; left: -152px; }
.fontSize1 { top: -127px; left: -148px; }
.wordLogo32 { top: -182px; left: -1px; }
.changeFontSize32 { top: -182px; left: -35px; }
.openInClientWhite32 { top: -169px; left: -69px; }
.wordLogo24 { top: -169px; left: -103px; }
.changeFontSize24 { top: -169px; left: -129px; }
.openInClientWhite24 { top: -127px; left: -190px; }
.closePaneGlyph { top: -43px; left: -194px; }
.refreshIcon { top: -65px; left: -194px; }
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