Ben & Cat is a company which work in the hotelry industry . The company year end is 31 October 2018. You are an audit manager at KLONE, an audit organization, and you are now arranging the audit of...

Ben & Cat is a company which work in the
hotelry industry. The company year end is 31 October 2018. You are an audit manager at KLONE, an audit organization, and you are now arranging the audit ofBen & Cat for the first time becauseBen & Cat is a new customer to your business. Last week, you joined a planning meeting with the audit engagement team and finance director.

Explain the purpose of risk assessment procedures and what are the


different risks that Long Beach Co. Ltd, a tourism sector

could faced in the covid-19 situation.