As the engagement partner, you are responsible for the evaluation of internal controls concerning cash at the bank and cost of sales accounts at Crest Outfitters. You need to 1. Identify transactions related to Cash at the bank and cost of sales accounts 2. Determine WCGW(what could go wrong) 3. Describe the risks and assertions associated to cash at the bank and cost of sale 4. Identify internal controls in place to prevent or detect the risk of misstatement 5. Evaluate control risks 6. Evaluate on strength (minimum 1) and weakness (minimum 1) of the client's internal controls.