This report presents an in-depth audit analysis of Dalby Logistics Limited (DLL), a bulk cargo and logistics company. The assignment covers key areas including planning, analytics, and risk management, focusing on DLL's financial performance, going concern assessment, and risk administration processes. It explores the risk assessment and analysis, evaluation, and treatment related to DLL's financial statements, specifically highlighting potential material misstatements in areas such as unsecured non-current borrowing and gain on revaluation of assets. The report also examines internal controls, emphasizing limitations in the accounts payable system and the need for effective monitoring. Furthermore, the evaluation of management's assertions, including transaction level and financial report evaluations, are discussed, providing insights into the company's financial reporting practices. The analysis is based on the financial performance of DALBY LOGISTICS LIMITED and Sweets R Us Pty Ltd.
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