the steps you would take in planning and executing the audit as an external auditor , considering the key risks and issues identified that are 1. Inventory Issues: Discrepancies between physical inventory counts and recorded amounts. 2. Revenue Recognition Concerns: Challenges with timing and completeness of revenue recognition, especially for international sales with complex shipping and delivery terms. 3. Customer Credit Risk: Delays in collections from international customers and outdated provisions for doubtful debts. 4. Internal Control Issues: Turnover in key finance staff and an outdated internal control system, particularly concerning segregation of duties in the accounts payable process. 5. Management's Going-Concern Assumptions: While management is confident about growth, they are exploring external financing to support future expansion, which could indicate potential financial risks.