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Problem - Whisk & Whim is a new client of Maidenhair Partners. Whisk & Whim is a low-cost cruise ship operator, travelling between Australia and five countries in South-East Asia. The planning for the first audit is underway. The auditors have become aware that police in two countries are investigating several Whisk & Whim employees for stealing food and other supplies from the ships' kitchens and selling it at local markets. The police have charged ten cabin stewards of Whisk & Whim with theft and fraud.
Required -
(a) What account balances are at risk? Explain.
(b) What key assertions for the above accounts are likely to be affected?
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