Boeing experienced control deficiencies in its cost allocation and project

accounting systems for long$-$term aerospace contracts. Prior year audit findings

revealed inconsistent treatment of incurred costs and estimated profit margins,

which raised concerns about management override and manual adjustments.

Question:

How would the identification of ineffective controls in Boeing$$s long$-$term contract

accounting affect the audit risk model and auditor$$s approach to substantive testing?

Discuss how this might change the reliance on analytical procedures versus detailed

testing, particularly around revenue recognition.