You are an audit senior working for PCW$,$ a professional services firm. Your manager, Wayne Tui, has asked you to assist with planning for an audit client, Global Superstore Ltd for the financial year ended $31$ December $2022.$ You have received some data relating to the company$$s Sales for a number of years. Please access this information from the $110\mathrm{.}279$ Assign$2$ Sales Data$\_$Global Superstore$\_$Revised.xlsxtr sales is:

qtr $44084896\mathrm{.}76$ year $14854588\mathrm{.}74$ year $2$

qtr $33415252\mathrm{.}61$ year$14141593\mathrm{.}71$ year $2$

qtr $22584771\mathrm{.}84$ year $136625835\mathrm{.}94$ year $2$

qtr $11932851\mathrm{.}68$ year $12780870\mathrm{.}11$ year $2$ for global sales internationally

sales invoices TOP $6$

Adrian Barton $132502\mathrm{.}87$ AB$-10105$

Adrian Barton $3787\mathrm{.}49$ ab$-105$

Alan Schoe $73354\mathrm{.}42$ AS$-10225$

Alan Schoe $240\mathrm{.}98$ AS$-225$

Brian Stugart $54825\mathrm{.}67$ BS$-11665$

Brian Stugart $44355\mathrm{.}24$ BS$-1665$

$1$a$.$Create A draft Audit Planning Memorandum addressed to the audit partner, Hazel Schwimmer for your manager$$s approval.

You should aim to raise at least ten well explained comments$/$observations in relation to audit risk and$/$or materiality from the work completed for above. Note: some visualisations may warrant two or three more detailed comments while others may warrant only a brief comment.