Amazon ------- Describethe business briefly.

Assessany risks you may encounter in auditing this company.

General Audit Concerns

The requisite background you and your team will need to adequately audit this company.

Time it will take to adequately audit this client.

General Business Concerns

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Has the company you're auditing recently increased or decreased their operations due to mergers or sales of parts of the business?

Are they a conglomerate with lots of disparate kinds of goods and services, or are they a simple straight-forward type of business operating in a relatively small location?

Are operating supplies (such as jet fuel or specialty plastics) in short supply or subject to wild pricing swings on the open market?

What about overseas operations - are they operating in dangerous parts of the world?

How robust or intense is the competition in this particular industry?

Has their top management recently been replaced and if so, why?

Is seasonality a factor for this company? How does that affect revenue and other operations?

Describethe following issues:

Ethics and Legal Issues

The ethics and sophistication of top management and cultures where the company operates.

Have there been significant auditing or accounting issues raised in the recent past?

Did they have disputes with their previous audit firm?

Is this company or industry particularly susceptible to lawsuits or other legal proceedings?

Evaluatethe regulatory and compliance requirements of this company:

Regulatory and Compliance Concerns

The compliance requirements of this company.

Is it subject to a high-level of governmental regulation?

Are employees unionized? Are they generally compliant with Sarbanes-Oxley and other regulatory rules?

here is 10k report to be used

https://sec.report/Document/0001018724-20-000004/