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You are the audit manager of Ernst & Young, Chartered Accountants, Wellington for the past 5 years. Your engagement partner asked you to carry out a risk analysis and audit plan of Xero Limited for the year ending 31 March 2020. The engagement partner called you in his office on 1 June 2019 and asked you to complete the following preliminary planning tasks and report to him on 30 June 2019: You are therefore required to prepare a written report (i) Explaining four key facts about the company that highlight company’s business and audit risks for financial report audit of the year ending 31 March 2020 [4 Marks]; (ii) critically reviewing company’s history on four main aspects of performance and financial position for financial report audit of the year ending 31 March 2020 [4 Marks]; and (iii) discussing four main matters that are required to be addressed for planning the for financial report audit of the year ending 31 March 2020 [4 Marks].

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