Waiting for answer This question has not been answered yet. You can hire a professional tutor to get the answer.
Auditing of Transaction for the Inventory, Warehousing, and Payroll accounts and cycles from Apples 2016 10k
Audit the work program of Transactions from the information found on the Apple's 10k (attached). 300 to 500 word audit summary in which you Consider and discuss the specific risks and nature of the company you will be auditing and create comprehensive work programs for the Inventory, Warehousing, and Payroll accounts and cycles of Apple.
http://investor.apple.com/secfiling.cfm?filingid=1193125-15-356351