Appendix 7\ Sample Working Paper Assessing Detection Risk\ W/P ref:

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A8-1\ Prepared by:\ Date prepared:\ Alpine Bags Ltd.\ December 31, 2023\ Assessing detection risk\ \\\\table[[Account assertion,Inherent risk,\\\\table[[Control],[risk]],\\\\table[[Overall risk],[assessment]],\\\\table[[Detection],[risk]]],[Sales-occurrence,,,,],[Sales-completeness,,,,],[\\\\table[[Accounts Receivable-],[existence]],,,,],[Accounts Receivable-,,,,],[completeness,,,,],[Cash-existence,,,,],[Cash-completeness,,,,]]

Sample Working Paper Assessing Detection Risk W/P ref: A8-1 Prepared by: Date prepared: Alpine Bags Ltd. December 31, 2023 Assessing detection risk