This case leads the student to take a step back from the company he has just learned about to be able to proceed for a financial statement audit. The student will need first to understand the company's structure and activity to be able to place him/herself in the skin of the auditor. He must be able to identify the most significant sections to be audited in order to highlight a first possible segregation of duties between co-auditors. Then the student must decide the audit work to put in place for every section in order to mitigate possible risks.