The first step is to go to Amazon Com Inc 2019 Annual Report 10-K (sec.report), a legally-required document publicly-traded companies must submit to the Securities and Exchange Commission [SEC] on an annual basis. Among other things, this document contains the opinion of the CPA firm regarding the company's financial statements and adherence to Generally Accepted Accounting Principles [GAAP]. The contents of this form will be the basis of the team assignments in throughout the course.

1. Summary that includes specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. (For example, if the team noted significant swings in the Receivables balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure - analytical review).