How their account is currently structured. 99/100 it's not what I feel is the best way, so I do reports to see what's currently working for them (i.e which keywords/ads are converting) and keep them in mind for when I've moved things around.
I would definitely make sure for every keyword that they have a adgroup for that keyword.Also check there match type (ex.exact,broad)
Cluster keywords that get low impressions and 1-2-1 the more popular keywords. You don't put every keyword in it's own adgroup.
For every single keyword? 1 adgroup for only 1 keyword? You should only do it for say the 30% most searched keywords. The rest - cluster into themed groups.
I use a program called OAOK (one adgroup one keyword) http://www.ppccampaignbuilder.com/ its nothing to do with me, but its a quick way of getting all the adgroups setup
Putting keywords with hardly any impressions/clicks into it's own AdGroup is not the way to go because for one - it will take months/years to get enough data where Split Testing is concerned. I have plenty of 10/10 QS with Adgroups that have 10-15 keywords in, but as these keywords get few impressions, it wouldn't make sense having them in their own AdGroup. This has been covered many times on here, and nothing has convinced me otherwise. For keywords that get plenty of clicks 1-2-1 is fine and it's the best way to go, but not for all keywords. It's very time consuming too.