Review the informaiton provided & identify the following in relation to auditing:

$-$ Identify & explain inherent risks. For each inherent riks identified, explian how to mitigate the risk

$-$ Identify & explain any control risks. For each control riks identified, explian how to mitigate the risk

$-$ Explain $3$ key risks of material misstatement at the assertion level. Foe each risk, identify the key account and key assertion at risk

$-$ How would management$/$ those charged with governance address material misstatement

$-$ Provide an example of Test of Details that would be applicable