This assignment is to be based on 100F Holdings Limited (ASX code: IFL).The assignment must be completed in groups of two. The successful completion of this assignment requires extensive research on IOOF’s internal and external environments, operations and analysis of the 2018 annual report. Based on your business risk analysis and understanding of IOOF group and its environment, list and explain THREE accounts that could be at risk of material misstatements. You also need to identify the key assertion at risk for each account identified. Do not use the same accounts reported in the Key Audit Matter section in the audit report.
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