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A. From the financial statements, the management commentary in the annual report and other sources, and using appropriate auditing procedures, identify FIVE areas of heightened audit risk relating to the audit of this company. Explain why you consider these to be areas of increased audit risk.
B. In relation to ONE of the areas selected in Part A identify, and explain the reasons for, the detailed audit procedures you would carry out in attempting to reduce audit risk to an acceptably low level.
ADMINISTRATIVE DETAILS
You are advised to allocate the word count equally between Parts A and B. Workings for any computations carried out in relation to the assignment should be included as an Appendix and need not be included in the word count.
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