[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30023":3,"doc-seo-30023":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30023,1099514067438,"River Wang","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",4,"Exam","Audit Risk Lecture Scenario: Hart Co Planning the Final Audit","Audit risk lecture scenario focused on planning the final audit of a new client, Hart Co, covering the year ending 30 September 20X5. The case addresses eight key risk areas for financial statements, including profit-driven bonus incentives, construction contracts with customer deposits and transfer of control, restricted attendance at work-in-progress counts and valuation, changing warranty provision rates, capitalisation of research and development costs as an intangible asset without amortisation, advance payments for delayed machinery deliveries, rights issue pricing and related accounting impacts, outsourced payroll processing controls, and enhanced remuneration disclosure requirements under local legislation.","cbCaijs3LDszFQXd","https://ap.wps.com/l/cbCaijs3LDszFQXd","docx",21518,1,1778285295,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","audit-risk-lecture-scenario-hart-co-planning-the-final-audit","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/audit-risk-lecture-scenario-hart-co-planning-the-final-audit/30023",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]