https://www.sec.gov/ix?doc=/Archives/edgar/data/320187/000032018721000028/nke-20210531.htm

Use the link provided to answer the following questions.

1. The management of risk and uncertainty is often included in the MD&A section comments. What do you learn of interest here?

2. Divisions and Product Lines may be discussed in the MD&A section.What audit and internal control issues may arise in these areas?

3. Management often explains higher or lower than expected in their comments. Discuss the profitability and other comments in the MD&A section as they relate to audit strategy, risk, internal control, materiality, and management.