Pizza Plus Pty Ltd is a producer of frozen pizzas.At a recent customer sampling event to promote a newly released line of gluten free pizzas, a large number of customers were taken to hospital.The problem is believed to be related to an ingredient in the pizza, which comes from a trusted meat supplier.

Based on the Business Risk scenario, determine 3 key balance sheet accounts at risk, why they are at risk of material misstatement ie Audit risk, and the key assertions impacted?