The link to Toy Central Corporation case is:

https://hendryadam.files.wordpress.com/2013/08/assessing-business-risk.pdf

I cannot post the case because it is in pdf file. The only way you can get the case is to copy paste the above link or google "Assessing Audit and Business Risks at Toy Central Corporation."

What are the business risk, audit risk factors and accoutning issues , related management assertions impacted by these issues, and planned audit approach to address these issues.