I met an Auditing case. If I am directing the audit of a company as the in-charge auditor.A company built an open-air baseball park on top of a rainy, windy mountain because someone had seen the movie "Field of Dreams" and figured that if he built it, people would come.The baseball park is 200 miles from the nearest population center, and is served by a narrow, winding two-lane road.

When the baseball park expects to open for business, the firm anticipates that it will have enough cash for thirty days of operations.The rest of the cash will come from all those customers it expects to flood in and to pay three dollars for a soda, five dollars for a hot dog or hamburger, etc.

If I can tick and tie every figure in the financial statement to an account balance in the general ledger, and that I can verify every account balance.I am consumed that am I ready to issue an unqualified audit opinion?