(a) Provide a brief introduction of the company. (b) Identify two significant inherent risks and two significant control risks at the financial statement level. Reasonable assumptions may be made. (c) Suggest ways to improve the company's internal controls to mitigate the consequences of the two identified control risks. (d) Provide an explanation of the Key Audit Matter (KAM) outlined in the Appendix. Discuss the significance of this matter to the financial statements, addressing whether it involves a high level of judgment and if there is a high risk of material misstatement. (e) Utilize audit techniques such as risk assessment procedures, tests of controls, and substantive procedures to illustrate the audit process for the account mentioned in the Appendix. Employ hypothetical examples, cases, or scenarios, and use imaginary figures and client documents where necessary for illustrative purposes.