(a) Discuss the areas in which AJQ conducts its operations.
(b) State and explain three laws/regulations (other than financial categories which include legislations such as: Corporations Act 2001, Australian taxation laws, Australian Accounting Standards etc.) that affect AJQ’s operations.
(c) List and explain three significant business risk factors that you need to consider for the AJQ’s audit engagement.
(d) Identify and explain three key accounts that could be at risk of material misstatements. These accounts should be selected based on risk analysis and understanding of AJQ and its environment. Also, list the key assertion at risk for each identified account
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