write down a comment for 3b and 4b.

4b- 10 controls found.

4b - 10 controls noted.

3b and 4b add the comment please.

4b - 10 controls noted.

Instructions Emails C-O IC Program C-1 Fraud Discussion C-2 Revenue Accounting Manual Apollo Shoes, Inc AUDIT PLAN Internal Control Testing FYE 12/31/2021 Workpaper Reference Related Assertion is Performed by Comments 1 DWTC, JK See team comments on C-1 NA DW Per our preliminary discussions with management no abnormal risks were identified DW 1. Obtain an understanding of the company, its internal 1 control, and its audit risk factors (including the risk of material misstatements due to fraud). Hold a discussion among engagement team members about the risks of material misstatements due to fraud, Document the discussion Make inquiries of management and other employees be about the risks of fraud. Document the inquiry procedures. 2 Consider the existence of fraud risks factors. Identify and assess risks of material misstatements due to fraud and develop your responses Complete documentation of understanding of the revenue and collection, and purchasing cycle. 3 Complete a test of controls for the Revenue Cycle Document internal controls related to revenue. b Identify significant controls for major transaction cycles. Select a sample of transactions to test for control operation. Document any deviations 4 Complete a test of controls for the Purchasing Cycle a Document intemal controls related to purchases D Identify significant controls Select a sample of transactions to test for control operation Document any deviations C-3, C4, C-5 TC TC 10 Controls noted. DaWandern her sub ed to complete the 5 Controls retain to be tested after year end purchasing well C-5 TC 1 a b 2 a b control, and its audit risk factors (including the risk of material misstatements due to fraud). Hold a discussion among engagement team members about the risks of material misstatements due to fraud. Document the discussion. Make inquiries of management and other employees about the risks of fraud. Document the inquiry procedures Consider the existence of fraud risks factors. Identify and assess risks of material misstatements due to fraud and develop your responses. Complete documentation of understanding of the revenue and collection, and purchasing cycle. Complete a test of controls for the Revenue Cycle Document internal controls related to revenue. Identify significant controls for major transaction cycles. Select a sample of transactions to test for control operation. Document any deviations. Complete a test of controls for the Purchasing Cycle Document internal controls related to purchases. Identify significant controls. Select a sample of transactions to test for control operation. Document any deviations. 3 a b 4 a b