Cochlear Limited Financial Analysis Report

This report provides a comprehensive analysis of Cochlear Limited's financial performance, identifying key business risks such as currency, credit, and interest rate risks. It evaluates the company's financial statements from 2015 and 2016, highlighting areas susceptible to material misstatement, including accounts receivable and loan accounts. The report also discusses relevant audit procedures and internal controls to mitigate identified risks, offering insights for auditors and stakeholders interested in Cochlear's financial health.