Take a look at the information below and relate to this question: "What are low-risk and high-risk areas in the Audit plan while finishing the Audit report in the case of Scotiabank?"

Reference: Scotiabank (2021)

Additional information:

1. https://www.pempal.org/sites/pempal/files/event/attachments/cross_day-2_4_pempal-iacop-risk-assessment-in-audit-planning_eng.pdf

2. https://www.gbm.scotiabank.com/en/services/risk-management.html

3. https://www.gbm.scotiabank.com/content/dam/scotiabank/gbm/legal/uk-policies-and-disclosures/uk-policy-information/pillar-3-disclosures/Scotiabank-Europe-plc-Capital-and-Risk-Management-Pillar-3-Disclosures-2019.pdf

4. If you need more information, please go online and don't hesitate include in with references.