Identify at least three significant assertions, WCGWs, and explain how these assertions might be at risk. Develop an audit strategy that lists the appropriate audit procedures for each risk of the assertion.

Identify at least three significant assertions, WCGWs, and explain how these assertions might be at risk. Develop an audit strategy that lists the appropriate audit procedures for each risk of the assertion. You may also need to use provided datasets. Although the most critical information is provided in the text, explain at what stage of the audit and using which audit procedures, an auditor would obtain this information. What special audit considerations need separate attention from an auditor?