This report provides a comprehensive audit program for Legend Corporation Limited, an ASX-listed engineering solutions provider. It begins by identifying key business risks and factors impacting inherent and control risks, followed by analytical procedures of the statement of financial position and performance over the last three years. The report then determines material account balances, including five assets and liabilities, and lists relevant financial report assertions. Subsequently, it designs a comprehensive set of audit work steps for each material account balance, incorporating a sampling plan. The analysis includes liquidity, leverage, efficiency, and profitability ratios, and the report emphasizes the importance of materiality in audit planning. The report provides an in-depth examination of the company's financial health and provides a framework for conducting a thorough audit.