I just need you to give me an idea of an audit concept I can use, reflecting on the mini audit case study.

a) Describe one learning incident you experienced (or something you read or watch). Reflect on the learning experience and explain how that experience helped you to understand one or more audit concept(s) (i.e. a fraud case at work which triggers your professional scepticism, what did you do, how did you feel and your thoughts on how to detect or prevent the frauds etc.). How are these audit concepts utilised in the completion of the mini audit case study?

LINK TO MINI AUDIT CASE: https://drive.google.com/file/d/1jGFcz6wA93o1XjxBwpyUswNJS52872mR/view?usp=sharing