This report provides an auditing and assurance analysis of Dalby Logistics Limited (DLL), a bulk cargo and logistics conglomerate. The report begins with an introduction to DLL's operations, including its warehousing services, subsidiaries, and investments. It then assesses the going concern assumption, considering DLL's financial performance over the past five years. The report identifies key risk areas, including cash and cash equivalents, trade receivables, and borrowings, and outlines assertions for these accounts. Financial information is analyzed through trend and ratio analysis, comparing results between 2017 and 2018, and examining trends and ratios to assess profitability, liquidity, solvency, and efficiency. The report concludes with a summary of findings, highlighting areas of concern and key assertions for material misstatements.