go to : https://www.sec.gov/Archives/edgar/data/909832/000119312511271844/d203874d10k.htm#toc203874_2 and look at the 10-k of Costco Wholesale Corporation and discuses What risks does the company id

go to : https://www.sec.gov/Archives/edgar/data/909832/000119312511271844/d203874d10k.htm#toc203874_2 

and look at the 10-k  of Costco Wholesale Corporation and discuses What risks does the company identify that might lead to the risk of overstating receivables/revenue or understating payables/liabilities? What specific tests might an auditor design based on those risks?

do  the same for nike at : What risks does the company identify that might lead to the risk of overstating receivables/revenue or understating payables/liabilities? What specific tests might an auditor design based on those risks?

discuses What risks does the company identify that might lead to the risk of overstating receivables/revenue or understating payables/liabilities? What specific tests might an auditor design based on those risks?

and also apple ink at https://investor.apple.com/sec-filings/sec-filings-details/default.aspx?FilingId=15311311

discuses What risks does the company identify that might lead to the risk of overstating receivables/revenue or understating payables/liabilities? What specific tests might an auditor design based on those risks?