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Superior Fitness Limited (Control Assessment (New Member Contracts, Data…
Superior Fitness Limited
Preliminary Audit Planning Issues
Independence
Materiality
ROMM
Audit Approach
Opening Balances
Accounting Issues
Revenue Recognition
One-Year Memberships
Long-Term Memberships
Flexible Memberships
Incentive Program
Equipment Leases
Free Rent to External Vendors
Lawsuits
Signing Bonus
Site Research Costs
High Risk Procedures
Revenue Recognition
One Year Memberships
Flexible Memberships
Long-Term Memberships
Incentive Program
Equipment Leases
Free Rent to External Vendors
Lawsuits
Signing Bonus
Site Research Costs
Risk Analysis Future Profitability
Operating Leverage
Locations
Competition
Employee Retention
Reputation
Lawsuits
Equipment Obsolescence
Control Assessment
New Member Contracts
Data Entry
Software System
Facility Access
Membership Cancellation Process
Temporary Passes
Vendor Lease Revenues
Customer Complaint Process