Hi, can i have the explanation for these audit risks and the assertion they relate to :impairment testing on goodwill: existence, accuracy,valuation…

Hi,

can i have the explanation for these audit risks and the assertion they relate to :

1:impairment testing on goodwill: existence, accuracy,valuation and allocation

2:Payroll- completeness, existence,accuracy,valuation and allocation(a vast proportion of the cost base is employee cost)

3: FX gains and losses- accuracy, valuations and allocation (complexity of transactions)

4:Research and development expense capitalization- accuracy, valuation and allocation

5:Sales revenue: occurrence, cut off(80% of all transactions now originate online

Need an elaborate explanation for better understanding

thanks