Please provide a Revenue Audit Program for Loblaws Company or Walmart or any other large retailer with assessment of risks at the assertion level (Inherent, Control and Detection risks). Please include materiality, reliability of evidence, nature, timing and extent of the procedure and documentation references to CAS, ASPE, IFRS (GAAP).

Please make the audit program in a tabular format as detailed in chapter 13, 14 and 15 of the text book Audit: An International Approach by Smieliauskas 8th edition. Thanks.