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August 15, 2021

Auditing I

The financial statements for public companies are reported on form 10-K and are available on the Securities and Exchange Commission website. www.sec.gov/search/search.htm

When planning the audit, the auditor needs to gain an understanding of the entitys structure and its business environment. To do this, the auditor focuses on identifying potential risks that may have a significant effect on the financial statements. Select the most recent set of audited annual financial statements for a U.S. public company. After reviewing the entitys financial statements, discuss the entity, industry, and economy-level factors that the auditor should consider when planning the audit for this entity

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