As our chapter topics are now focuses on specific audit issues, provide comments about your SEC 10-K company as they relate the topics of our most recent chapters.

PepsiCo; NASDAQ: PEP

http://www.sec.gov/Archives/edgar/data/77476/000007747615000012/pepsico201410-k.htm

This is what we discussed in our most recent chapters. I just need some comments to post from my 10-K from these areas. Just a couple of paragraphs as stated above. All you are doing is looking at the 10-K and relating what is below here to the 10-K in a few paragraphs. This is an Auditing Theory course (Acct- 422).

Control Risk

Control Test

Inherent Risk

Audit Risk

Audit of the Revenue Cycle

Audit of Inventory

Audit of Cash and Cash Equivalents

Allowance for Doubtful Accounts