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4- Part A For the following audit risks at the account level- identify.docx

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4. Part A For the following audit risks at the account level, identify the key assertion most impacted: 1. Complex payroll calculations (Payroll expense). 2. Cancellation of sales orders (Sales). 3. Capitalisation of research and development expenditure on failed projects (R & D Asset) .

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4. Part A For the following audit risks at the account level, identify the key assertion most impacted: 1. Complex payroll calculations (Payroll expense). 2. Cancellation of sales orders (Sales). 3. Capitalisation of research and development expenditure on failed projects (R & D Asset)

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