Note1: Only one account needs to be selected but if there is another account that goes hand-in-hand you should be consistent (e.g. Goodwill + Impairment)
Note 2: If the substantive tests showed any errors (you can be creative and give them deficiencies on controls or a qualified opinion as long as you detail why).
We choose to audit Tesla’s warranty account. Here is the outline we made:
Assignment outline
I am doing Section 2 (Tests of controls: a. Tests of design; b. Tests of operating effectiveness) and Key recommendations for client.
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