1,what are the Five accounts you consider most at risk of being materially misstated ?

2, Assess the audit risk for each of the five accounts selected.

Use the below income statement

Changes INCOME STATEMENT Notes 2019 2018 (S'000) ($'000 in S'000 S'000 S'000 S'000 Revenue from continuing operations 2 65,212 39,775 25,437 Cost of sales (2,079) (2,038) (41) Gross profit 63,133 37,737 25,396 Other revenue/income 2 1,936 1,203 733 Distribution expense (28) (28) 0 Marketing costs (6,956) (4,637) (2,319) Occupancy expenses (742) (887) 145 Administrative expenses 3 (19,117) (16,280) (2,837) Finance cost (7) (7) 0 Profit/(loss) before income tax expense 38,219 17,101 21,118 Income tax expense 4 (11,799) (5,348) (6,451) Profit loss before income tax from continuing 26,420 11,753 14,667 operations Profit/loss from discontinued operations 6 374 Profit /loss after income tax expense for the 26,420 12,127 14,293 year attributable to the owners of Jumbo interactive limited Other comprehensive income Items that may be reclassified subsequently to profit or loss Foreign currency translation (6) (3) (3) Reclassification of foreign exchange (374) (374) differences on loss of control of subsidiary Other comprehensive income for the year, net (6) (377) of tax 371 Total comprehensive income for the year attributable to the owners of Jumbo 26,414 11,750 14,664