This report analyzes the competition and independence issues in auditing, risk assessment for a new product launch, and the importance of planning materiality. It identifies that the primary issue in auditing process is the high level of competition among audit organizations, which forces business organizations to provide non-audit services to their clients, affecting the independence of auditors. The report also identifies three potential risk factors for DecaSport's new product launch: financial risk, technological risk, and organizational risk. Control risk factors such as lack of supplier management, quality management, and employee management are also discussed. The importance of planning materiality is highlighted, and a calculation is provided based on the organization's turnover. The report concludes with recommendations for the management of DecaSport to focus on ensuring the quality of their products and services.