Appendix 7\nSample Working Paper Assessing Detection Risk\nW/P ref: , A8-1\nPrepared by:\nDate prepared:\nAlpine Bags Ltd.\nDecember 31, 2023\nAssessing detection risk\n\\table[[Account assertion,Inherent risk,\\table[[Control],[risk]],\\table[[Overall risk],[assessment]],\\table[[Detection],[risk]]],[Sales-occurrence,,,,],[Sales-completeness,,,,],[\\table[[Accounts Receivable-],[existence]],,,,],[Accounts Receivable-,,,,],[completeness,,,,],[Cash-existence,,,,],[Cash-completeness,,,,]]
Appendix 7
Sample Working Paper Assessing Detection Risk
W/P ref:
A8-1
Prepared by:
Date prepared:
Alpine Bags Ltd. December31,2023
Assessing detection risk
Account assertion
Control risk
Overall risk assessment
Detection risk
Inherent risk
Sales-occurrence Sales-completeness
Accounts Receivable- existence
Accounts Receivable completeness Cash-existence
Cash-completeness