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 Significant accounting and auditing estimates and judgements o New risk assessment process for estimates o Procedures to perform to address low risk and high-risk estimates o Dealing with uncorrected misstatements o Inappropriate reliance on the work of experts o Insufficient documentation on the audit file relating to the auditor’s assessment of the reasonableness of management’s inputs and assumptions o No or insufficient independent assessment by the auditor of the appropriateness of management’s assessment of the useful life and residual value of Property, Plant and Equipment  Revenue o Completeness of revenue o Direction of testing o Source documents or source data from which samples are to be selected o Assessing the completeness and accuracy of the population o The rebuttal of the presumed fraud risk in revenue recognition o Performing analytical procedures  Related parties and transactions outside the normal course of business o Risk relating to fraud risk in related parties o Management override of controls o Loans to/from related parties o Audit procedures to perform to address related parties o Completeness of related parties o Related party transactions outside the normal course of business were not considered or deemed significant risks o Engagement team discussions  Journals o Completeness of population o Evaluating controls over journals o Which journals to test

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