Gain an understanding of the nature and uniqueness of your allocated company, its industry and the environment in which it operates, then identify key business risks. After this is performed, critically assess where the risks of material mis-statements could be in the financial report of your allocated company. You need to consider the factors affecting both Inherent Risk and Control Risk. (8 marks) Critically evaluate and examine key accounts of your allocated company which are likely to be materially at risk for misstatements (indicate the key assertions at risk) and provide valid justifications for your claims. (8 marks)