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Ltd on the basis of understanding its business and industry. Further, the audit team had identified and assessed risks of material misstatement based on the following factors;
Account Type Action Taken
The organization (Sealant Pty Ltd) and its business environment Obtained comprehensive information through;
• Thorough knowledge of the business
• Methodological understanding of the audit team’s in terms of internal control.
Audit Analysis • SWOT Analysis – The audit team had used SWOT Analysis in order to determined Sealant’s competitive situation by assessing its Strengths, Weaknesses, Environmental Opportunities, and Threats (Gay & Smith 2007)...
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