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You are an auditor on the COMFORT Limited (COMFORT) audit engagement for the financial year ending 30 September 2024. COMFORT is a large hotel company

You are an auditor on the COMFORT Limited (COMFORT) audit engagement for the financial year ending 30 September 2024. COMFORT is a large hotel company with more than 500 hotels in Australia and Asia under a range of hotel brands. You are in the process of undertaking audit-planning procedures for the COMFORT audit. You have noted a number of significant risks outlined below

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