Auditing of Balances of the Acquisition, Payment, Property Plant, and Equipment (Fixed Assets), Notes Payable and Owner's Equity accounts and cycles of Apple 2016 10k

Audit the work program of BALANCES from the information found on the Apple's 10k (attached). 350 to 500 word audit summary in which you Consider and discuss the specific risks and nature of the company you will be auditing and create comprehensive work programs for the Acquisition, Payment, Property Plant, and Equipment (Fixed Assets), Notes Payable and Owner's Equity accounts and cycles. 

http://investor.apple.com/secfiling.cfm?filingid=1193125-15-356351