The current report would emphasise on analysing the audit risk assertion from the two provided scenarios. The first is Advanced Computer Solutions Limited, and the second scenario is from Green Machine Limited. The provided information suggests Advanced Computer Solutions Limited is facing inventory problems, which put the accuracy, valuation, and cut-off at risk. On the basis of the provided information, it can be concluded that Green Machine Limited has issues related to property, plant, and equipment (PPE), which undermines the legitimacy of the valuation.