Develop an audit program for the Revenue process (or you may choose one other important accounting process, for example purchases, inventory production, payroll, investments, etc., that you think will produce significant risk of material misstatement in this company but please discuss this with me first). List the financial statement transactions (journal entries) and balances (general ledger accounts) in the revenue/receivables/receipts (or other) accounting cycle, and the assertions related to them. Apply the audit risk model and assess the risk components for the key assertions (*i.e. assess risk of material misstatement at the assertion level). Indicate whether you would use a substantive or combined approach to audit this process. List specific audit procedures to be performed for this process, being sure to specify the type of evidence-gathering audit techniques to be used (e.g. confirmation, inspection, observation, enquiry, etc.). The procedures in your program should follow from your risk assessment for the balances and transactions in this process, and the approach you have decided to use.