Amazon 10-K Form https://www.sec.gov/Archives/edgar/data/1018724/000101872418000005/amzn-20171231x10k.htm .

What are the specific risks and nature of auditing Amazon.

Create comprehensive audit programs for the cash, financial instruments, sale, and receivables accounts and CYCLES.

What are the audit steps for tests of controls, balances, transactions, analytical procedures, etc. as well as other considerations such as sample size and sample methodology.

What are specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Receivables balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure - analytical review).