SEC $10-$K MD&A; ESG; Contingencies; Liabilities

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Using the SEC $10-$K for your company, answer the following questions from the auditor perspective:

$1.$ Costs and fluctuations are often discussed in the MD&A section. Any comments on your analysis here?

$2.$ Supply Chain Management is an increasing concern for all organizations. What do you learn from your review of MD&A$?$

$3.$ Environmental, Social, and Governance $($ESG$)$ and Sustainability relate to many issues including pollution and the cost of remediation and hazardous wastes. $$What do you learn about these topics from the SEC $10-$K$?$

$4.$ Contingencies and liabilities: can they be estimated? Are they probable to occur? What do you learn about your company in this area? $$Do these issues appear as critical audit matters for your company?