Create a table, and for each industry discussed provide the following information:
(a) List the primary business activity.
(b) Identify the most significant risk about which the auditor is concerned.
(c) What accounts and related management assertions are related to the risk?
(d) What could happen to cause the account or disclosure to be materially misstated related to the assertions you identified?
(e) What control could management implement to prevent or detect the event that would cause the material misstatement?