Consider and discuss the specific risks and nature of the company WALMART you will be auditing and create comprehensive work programs for the Equipment (Fixed Assets), Notes Payable and Owner’s Equity accounts

• A brief summary page should be included in this document, 525 to 600 words, for Equipment (Fixed Assets), Notes Payable and Owner’s Equity accounts. Include in this summary 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 Fixed Assets 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).

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