You are a senior manager for the highly successful regional CPA firm of Fine, Dee, Evah, Dense, LLP(Fine). Since its inception nearly 30 years ago, Fines audit practice has exclusively consisted of auditing private and not-for-profit organizations. Recently, the partners have been considering an opportunity to audit a publically-traded company for the company your team has selected. The primary reason Fine has not heretofore ventured into auditing publically-traded companies is because of the potential risk and legal liability associated with auditing public companies. However, Fine has been a bit stagnant, business-wise, for the past few years, and some of the older and more risk-averse partners are beginning to retire. Consequently, the lure of the often-lucrative and prestigious opportunity to audit a public company has become too hard to resist, so the partners have decided to pursue the chance to audit this company. On a beautiful early-September morning you are called into the senior partners office and told you and your team has been selected to lead the first-ever effort to audit a publically-traded company for Fine. You are honored, but also know auditing a public company is a bit more tricky and complicated than auditing private and not-for-profit organizations. Fortunately, the senior partner had a considerable experience early in his career with another firm in auditing public companies and told you he would be with you all the way. Relieved, you asked him what he wanted you to do. He tossed you the most recent Form 10-K of the company you selected and gave you the following assignments: Review and discuss the Form 10-K for the company you have selected. Create a report that will have 4 sections. I only need section 4 completed. The company I choose is American Express Section 4, Audit Tests The reading in Chapter 13 (p. 402-407) describes five types of audit tests of financial statements: (1) Risk Assessment Procedures (2) Test of Controls (3) Substantive Tests of Transactions (4) Analytical Procedures (5) Tests of Details of Balances. In 350- to 700-words: Identify which tests are best suited for the company you selected and why. Explain why some tests are not suitable.