Executive summary, intoduction and conclusion
The paper is based on Cochlear Limited (ASX code COH)We are the team responsible for planning the forthcoming COH audit engagement for
the year ending 30 June 2016. We have been assigned to gather relevant background
information and prepare a report for the COH Audit Committee. Our report has already
addressed the following issues.
1. demonstrated the understanding of COH, provided a detailed description of
how it conducts its operations.
2. Prepared a SWOT analysis detailing the kinds of factors that may have a
material impact on the business of COH.
3. Prepared an Engagement Letter for the forthcoming audit of COH.
4. List and explained three key audit risks which would impact on the audit of COH.