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Penfolds Mining Group Ltd Audit Case Study Task 1 Required Using the information provided about Penfolds Mining Group Ltd and appropriate research regarding the industry and other economic factors: a. Assess five (5) key business risks of Penfolds Mining Group Ltd from the information available to you (only five (5) need to be identified); b. Explain the implications of each risk identified on the financial statements; c. Identify the related financial statement accounts at risk. d. Identify the related management assertion (refer to ASA 315) most at risk for each financial statement account identified as being at risk. e. Justify your identification of the management assertion at risk. Use the spreadsheet

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