The heightened audit risks areas of Access Technologies PLC

The heightened audit risks areas of Access Technologies PLC

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This case study should include two parts A. From the Accsys Technologies PLC Report 2013, the management commentary in the annual report and other sources, and using appropriate auditing procedures,identify FIVE areas of heightened audit risk relating to the audit of this company. Explain why you consider these to be areas of increased audit risk. (50%) (Tips: These areas could be chosen from Revenue, Inventory, Going concern consideration, Property plant and equipments, Trade and other payables, Raw material and employee benefit cost, Profit, Financial derivative instruments and so on.)B. In relation to ONE of the areas selected in Part A identify, and explain the reasons for, the detailed audit procedures you would carry out in attempting to reduce audit risk to an acceptably low level.

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