Analyse case-based scenarios by identifying and evaluating risk factors and their implications for audit planning and evidence gathering

Analyse case-based scenarios by identifying and evaluating risk factors and their implications for audit planning and evidence gathering. d) Design an audit strategy to address the risks of errors in financial statements via analysis of appropriate audit evidence. e) Analyse and evaluate the internal controls and substantive testing procedures as appropriate to various audit scenarios. f) Critically evaluate the evidence gathered during the auditing process, propose an appropriate audit opinion and choose the appropriate audit report to be issued based on the results of an audit.