Audit risks and preliminary analytical review

Up to 2 marks for each audit risk/area from preliminary analytical review assessed and 1 mark for each ratio and comparative, and ½ mark for each relevant trend calculated:

– Profitability
– Liquidity
– Going concern
– Management bias
– Operating expenses
– Share-based payment (up to 3 marks)
– Lease 
– Revaluation 
– Intangible asset
– Current assets
– Long-term borrowings 
– Provision

Maximum marks 23