provide comments about NIKE SEC 10-K company as they relate the topics below, particularly the audit process and operation cycles including Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Audit of the Payroll and Personnel Cycle Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash Balances