Book excerpt: The auditor is addressing certain questions submitted on March 18, 2009, from a Congressional hearing. The responses to the questions are based on a review of literature on avionics and equipage incentives, interviews with FAA officials, and interviews with stakeholders and developers of avionics with knowledge of the maturity and costs of avionics equipment. This work was conducted from April 2009 to May 2009. The auditor is required to plan and perform the audit in order to obtain sufficient, appropriate evidence to provide a reasonable basis for their findings and conclusions based on their audit objectives. The evidence obtained provides a reasonable basis for the findings and conclusions based on audit objectives. Illustrations.