In your reading this week, you will learn about the audit of specific accounts, including accounts receivable, revenue, inventories, and cost of goods sold. Select your favorite merchandising or manufacturing company and assume that you are part of the financial statement audit engagement team. From this perspective, address the following in your initial post: Assess two specific risks associated with the audit of accounts receivable and revenue and audit procedures that you might use to address those risks. Explain three challenges that auditors may face in the audit of inventories and cost of goods sold and techniques that could help to address those challenges