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Superior Fitness Limited (SFL) (AO #3 Assessment of Controls (p. 2 para.…
Superior Fitness Limited (SFL)
AO#2 Service Organization Issue related to Audit (p. 2 para. 6)
Dealing with Changeover within SFL to service org. (SO)
Suggested Procedures for pre- and post-change
AO #3 Assessment of Controls (p. 2 para. 5)
Data entry (p. 3 para. 3-4)
IT system (p. 4 para. 2)
Temporary passes (p. 5 para. 1)
Cancellation Process (p. 4 para. 3-5)
New member contracts (p. 4 para. 1)
AO#1 Preliminary Audit Planning Memo (p. 2 para. 7)
Approach
Opening Balances
Significant High Risk Areas
Rental Revenue (p. 7 para. 3-4)
Equipment (p. 7 para. 1)
Revenue Recognition (p. 6 para. 1-8)
Research Costs (p. 8 para. 3)
Lawsuit (p. 7 para. 5)
Risk Assessment
Inherent risk
Control Risk
Detection Risk
Overall Risk