The respondent instituted a claim against the applicant based on a "joint audit report" which allegedly confirmed that her account was in credit in the sum of $90,697.55. The applicant sought further and better particulars regarding this joint audit report, as the respondent had not produced such a report showing how the claimed figure was arrived at. The applicant contended that the report tendered by the respondent was in fact her own audit report, not a joint audit report. The respondent opposed the application, asserting that she did not have a joint audit report but rather had an audit report which she referred to as "joint" based on engagements between the parties. The document itself was not named as a joint audit report.