Prepare a broad audit plan for KROGER CO.

a. What material types of transactions and transaction cycles are involved?

b. What are the high-risk areas?

c. What are the low-risk areas?

d. If management faced pressure regarding the entitys financial performance, what opportunities might exist for them to engage in fraudulent financial reporting?

e. To what extent do you believe it will be appropriate to reduce assessed control risk?

f. How will audit effort be allocated among geographical areas, operating segments and subsidiaries?

g. What form of auditors reports do you expect will be issued; what does it mean? What type of opinion was given last year? Who is the current auditor? What were the previous years audit fees and other fees?

I do not have any further data, where would I obtain data?