Your audit program may be documented as follows: $1)$ Identify three key controls that would be tested for this cycle for related assertion $($existence$)$ for these controls. $2)$ Document the procedures $($tests$/$evidence$)$ that you would perform on the controls. $3)$ Also, for the key assertion of existence for inventory $($based on risk$),$ determine the three primary substantive procedures you would execute relative to Warren and how you would go about them. $4)$ Discuss how you developed your audit program. $($Textbook and AICPA audit standards$).$ Finally, include an appendix to summarize your control and substantive procedures $($bullet points okay$).$ Be sure that you reference the significant audit professional standards that apply in the main body of your paper.