Specific risks and nature of the company

Consider and discuss the specific risks and nature of the company you will be auditing and create comprehensive work programs for Notes Payable & Owners Equity.Audit steps for tests of controls, balances, transactions,  analytical procedures, etc. as well as other considerations such as  sample size and sample methodology.Include in this summary specific  financial information gleaned from the current Form 10-K used to  perform an analysis of work program steps. For example, if the team  noted significant swings in the Fixed Assets balance year-over-year,  identify these swings, and how you address them in your work program  (this is in essence an audit procedure – analytical review).Word Count:850Target 2015 10k reporthttps://corporate.target.com/_media/TargetCorp/annualreports/2015/pdfs/Target-2015-Annual-Report.pdfTarget Corporation Specific risks and nature of Target CorporationTarget Corporation was incorporated in Minnesota in 1902. The firm offer customers, referredto as "guests," everyday…