Apollo Shoes Audit Program Design Part Ii

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    Apollo Shoes Engagement Letter

    Engagement Letter Apollo Shoes, This letter is to confirm our understanding of the terms and objectives of our engagement and the nature of the services we will provide. We will audit the consolidated balance sheet of Apollo Shoes as of year end 2007, and the related consolidated statements of operations, retained earnings, and cash flows. The objective of our audit is the expression of an opinion about whether your consolidated financial statements are fairly presented, in all material

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    Program Design

    System? * A set of interrelated components that function together in a meaningful way. * Often refers to the operating system, the master control program that runs the computer. 2. What is System development life cycle (SDLC)? * A set of steps for solving information system problems; the basis for most systems analysis and design methodologies. * is a process of creating or altering information systems, and the models and methodologies that people use to develop these systems

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    Beginning the Audit – Apollo Shoes

    Beginning the Audit – Apollo Shoes Anderson, Olds & Watershed, CPAs, LLC Phoenix, AZ 85210 October 15, 2012 Mr. Larry Lancaster Chairman, President & CEO Apollo Shoes 1 Shoeplace Shoetown, Maine 00001 Dear Mr. Lancaster, The Objective and Scope of the Audit of the Financial Statements You have requested that we audit the financial statements of Apollo Shoes Incorporated, which comprise the balance sheet as of December 31, 2012, and the related statements of operations, changes

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    Facility Planning Part Ii

    Facility Planning Part II HCS 446 Facility Planning Part II Introduction Development and growing a facility takes much time and contemplation with respect to regulatory requirements, budgets, planning and development of the building and the interior design of the building.   Making certain code requirements are met which is usually to help the architect and contractor. Many matters must be well-thought-out during the preliminary design created by the stakeholders in the blueprint.   Color collections

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    Apollo Shoes Case Materiality Memo

    Memorandum to Apollo Shoes TO: APOLLO SHOES CC: ARNOLD ANDERSON, DARLENE WARDLAW, BRADLEY CRUMPLER & KARINA RAMIREZ FROM: ADAM MARTINEZ of R.E.A.L Auditing DATE: October 20th, 2012 SUBJECT: MATERIALITY The definition of materiality can differ amongst independent auditors, however it remains one of the basic and major concepts of auditing. Research has actually shown that auditors do not have a consensus meaning of what is “material.” The way we will describe it will be as such: an

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    Apollo Shoes

    shipment date? | | | Strengths and Weaknesses |S = Strength |Control Activity |Audit Implications |How to Test Control |Compensating Audit Procedures | |W = Weakness | | | | | |S-1 |Segregation

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    Apollo Shoes Fraud Memo

    Financial Statement Audit”, that discusses types of fraud possible in financial statements and analytical procedures relevant to finding and correcting fraudulent statements. It establishes standards and provides guidance to auditors to help them plan and perform their audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. As the auditor, it is our responsibility to plan and perform the audit to obtain reasonable

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    Audit Program Design Part Ii

    Audit Program Design Part Ii Audit Program Design Part II Company: Apollo Shoe Company Audit Begins: January 19, 2010 Audit Ends: March 31, 2010 (Tentative) AUDIT SCOPE: Sales/revenue and collection cycle Payroll and personnel cycle Acquisition and payment cycle All Transactions, orders, and payments processed January 1, 2007 through December 31, 2007 AUDIT OBJECTIVES: • To determine internal control compliance to sub objectives for payroll and personnel cycle, sales/revenue

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    Apollo Shoes Confirmation Memo

    TO: Darlene Wardlaw FROM: SUBJECT: CONFIRMATION REQUESTS Two Forms of Confirmations We used both positive confirmations and negative confirmations. This is a required audit procedure by audit standards. Confirmations show existence and valuation of accounts and notes receivable. The positive confirmations are used to ask the customer to respond whether the balance is correct or incorrect. The negative confirmations ask for a response only if something is wrong with the balance. If no

    Words: 276 - Pages: 2

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    Apollo Shoes Auditing Introduction Letter

    Executive Senior Vice-President and CFO Apollo Shoes Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Bootwell, Thank you for taking the time to speak with Arnold Anderson, Darlene Wardlaw, and me last week. I understand from our conversation that you recently parted ways with your former auditing firm as a result of mutually incongruent goals. I appreciate your interest in Anderson, Olds, and Watershed (AOW) and want to explain some of the many audit and assurance services that my firm has

    Words: 885 - Pages: 4

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    Audit Design Program Iii

    Audit Design Program III Tonya Gaines ACC 546 March 4, 2013 Michael De Marco Audit Design Program III During phase III of the audit plan, Anderson, Olds & Watershed (AOW) will focus on two important cycles: Inventory and Warehousing Cycle and the Cash Cycle. There are six classes of transactions in the inventory and warehousing cycle: process purchase orders, receive raw materials, store raw materials, process of goods, and store finished goods and ship finished goods. Cash account

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    Apollo Shoes Introduction Letter

    Apollo Shoes, Inc. Audit Report The audit firm of Anderson, Olds, and Watershed, CPA (AOW) has been engaged by Apollo Shoes, Inc. to audit the financial statements for the fiscal year ending December 31, 2007, and file the Form 10-k with the SEC within 60 days of this date. It has also been agreed that AOW will prepare the state franchise tax and federal tax returns for Apollo Shoes, Inc. The field work for the audit will begin mid-January, with the trial balance to be sent to AOW shortly after

    Words: 1011 - Pages: 5

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    Apollo Shoes Engagement Letter

    June 10, 2013 Larry Lancaster Apollo Shoes, Inc. Shoetown, ME 00001 Dear Mr. Lancaster: This letter is to confirm the understanding of the objectives for the financial statements audit for Apollo Shoes, Inc. We are pleased to perform the financial statement audit for Apollo Shoes, Inc. for the year ending December 31, 2012 and at the end of the audit will provide an opinion of the completeness and fairness of the material presented. This opinion will include the financial position

    Words: 515 - Pages: 3

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    Apollo Shoes

    shipment date? | | | Strengths and Weaknesses |S = Strength |Control Activity |Audit Implications |How to Test Control |Compensating Audit Procedures | |W = Weakness | | | | | |S-1 |Segregation

    Words: 601 - Pages: 3

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    Audit Program Design

    Audit Program Design Part III Sheila Dunn ACC 546 May 13, 2013 Cecil Lucy Audit Program Design Part III Inventory and Warehouse Cycle The inventory and warehouse cycle can be divided into five sections: acquire and record raw materials, labor, and overhead, internally transfer assets and costs, ship goods and record revenue and costs, physically observe inventory, and price and compile inventory. The following will be the tests of control, substantive tests of transactions, and analytical

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    Audit Program for Cash

    Substantive Audit Program- Cash Balances Assertions: 1. The amount of cash is not materially more than the amount shown on the balance sheet. (checked with procedure 3, 5 and 7) 2. All cash has been recorded. (Checked with procedures 3, 5 and 7) 3. Cash is correctly shown as a current asset. (Checked with procedure 12) 4. Cash is not restricted to noncurrent use. (Checked with procedure 12) 5. All deposits and disbursements of cash reflect transactions before the end of the year

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    Program Design Plan

    Program Design Plan 1. Program Name |Word for Legal Administrative Assistants | 2. Program objective: | |Conditions: | | |Training room with computers, a projector, and a laptop | |

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    Apollo Shoes Letter

    Apollo Shoes Letter ACC/546 University Of Phoenix Eric Unum Vice-President-Finance Apollo Shoes Inc. Dear Sir, It is our pleasure to introduce our firm as one with a professional and committed reputation in which proceeds us. Our firm offers exceptional audit and assurance tools, resources, and personnel to provide your company with highest quality of audit and assurance services available. We provide objective, reliable, and comprehensive auditing services, in which our staff of qualified

    Words: 353 - Pages: 2

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    Audit Program

    Cash Receipts Audit Program Objectives: 1. To ensure that all cash receipts are promptly and accurately reported. Areas To Considered: 1. Only authorized persons, with no conflicting duties, have access to cash receipts, data files, programs, and related records. 2. Customers are instructed to direct all payments to the lock box. 3. Has the location considered alternatives to the lock box for prompt utilizations of funds? 4. Remittances from the lock box are posted daily

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    Apollo Shoes Letter

    Auditing Introduction Letter Lissete Castrillon ACC/546 February 3, 2014 Allan Foster Auditing Introduction Letter Larry Lancaster Apollo Shoes Chairman, President & CEO February 3, 2014 Shoetown, Maine Dear Mr. Lancaster Through the following letter I would like to thank you for trusting our firm AOW in planning your upcoming audit. You are already familiar with the process and what we review during this procedure, like auditing financial statements which include income statements

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    Audit Program

    SECOND LIFE CONSULTING XYZ Company First Floor Physical Security Audit As of December 2, 2013 W/P# A4 Prepared by: F.C. Date: 12/02/13 Reviewed by: F.C. Date: 12/04/13 SUMMARY OF AUDIT FINDINGS W/P # C1 FINDINGS The glass construction of the doors and walls of the building does not safeguard privacy of the building's interior. There are only two cameras to cover four entrances and exits on the first floor. The two available cameras do not function properly. RECOMMENDATION Tint the glass of

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    Career Development Part Ii-Development or a Training and Mentoring Program

    A Training and Mentoring Program Training Program Believe that a training program should cover each aspect of what the job requires. What is the mission statement and vision for the future of the organization, allowing the employee to see how the organization will enhance them and how they can be a valuable asset to the organization? Training is consists of planned programs delegated to improve performance at the individual, group and for organizational levels. Improved performance, in turn

    Words: 1454 - Pages: 6

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    Audit Program Design

    Audit Program Design Part III Tywana Bowman University of Phoenix ACC545/Financial Accounting Professor Michael DeMarco September 26, 2010 Introduction In order to conduct a substantial audit of Apollo Shoes the auditor must obtain a sufficient understanding of the entity and the entity’s environment, including the internal control. The understanding of the entity and its environment helps the auditor in a variety of ways throughout the audit, including establishing materiality, considering

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    Audit Design Part 1

    Audit Program Design Part I ACC/546 Auditing Monday, July 14, 2014 Anderson, Olds and Watershed (AOW) 1 Fraud Free Way Shoetown, ME 00001 July 25, 2014 Mr. Larry Lancaster Chairman, President, and Chief Executive Officer Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Lancaster: This letter will confirm our understanding of the arrangement for our engagement of an independent audit of the internal controls of Apollo Shoes, Inc. This letter will outline the nature and

    Words: 1854 - Pages: 8

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    Audit Program Design Part Ii

    Audit Program Design Part II ACC/546 January 31, 2011 At Anderson, Olds, and Watershed, we have developed the following test of controls, substantive test of transactions, and analytical procedures for the audit of the sales and collection cycle, the payroll and personnel cycle, and the acquisition and payment cycle of Apollo Shoe Company. The tests are consistent with generally accepted auditing methods in The United States of America. The tests will be designed to prove existence, completeness

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    Audit Program Design Part Ii - Acc546

    Audit Program Design Part II ACC/546 May 2, 2011 Audit Program Design Part II The audit of Apollo Shoes, Inc. requires a design of steps to develop audit objectives to plan the audit. The financial statements are divided into cycles to better manage the audit and disperse to staff within the firm. The following cycle’s sales and collection, payroll and personnel and acquisition and payment were developed to design test of controls, substantive tests of transactions and analytical procedures

    Words: 1787 - Pages: 8

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    Apollo Shoes

    Group 1 Apollo 7: Control evaluation and testing in the revenue cycle – evaluate the results of the control testing of the revenue cycle using the materials in the case. Look for patterns in errors that may indicate specific weaknesses over assertions. Refer to chapter materials for basic audit procedures and discussion of how to evaluate the results of your tests based on the preliminary risk assessment. Try to identify trends or specific areas of concern based on the results of control tests

    Words: 1489 - Pages: 6

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    Apollo Shoes Introduction Letter

    Larry Lancaster, CEO Apollo Shoes, Inc. Shoetown, Maine Dear Mr. Lancaster My name is xxxxxxxx. I am the Audit Manager at Anderson, Old, and Watershed, CPAs, LLC. I have been with Anderson, Old, and Watershed, CPAs, LLC little over 10 years. I have provided and continue to provide various auditing and assurances services to our clients. I have extensive background in retail industry. I am writing this letter to confirm our upcoming arrangement with Apollo Shoes and briefly introduce you

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    Financial Statement Fraud Schemes on Apollo Shoes

    Financial Statement Fraud Schemes on Apollo Shoes Week Five Ardyth Smith ACC 556 December 12, 2011 Professor Jennifer S. Brown While evaluating Apollo Shoes, there are some areas of concern that are potential fraud schemes. The fraud can lead to the entire collapse/demise of the company if not corrected. These will also affect the share value and investor confidence. An overview of the process of investigation along with recommendations for the company. As with any company, revenue

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    Audit Program Design

    Internal Audit of Al Fresco Audit Program Objective: To find out whether their financial information is free from irregularities. Audit Steps to Be Completed I. Planning and Administration Section 1. Prepare permission letter and engagement letter, and obtain approval from the audit director and the auditee. 2. Conduct audit planning, and the following should be discussed: * Timing of audit and planned participants * Timing of fieldwork * Internal control checklist

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    Apollo Shoes

    Running Head: Audit Report Section 404 Week 4: Team Assignment Withley E., Kacie Wooding, Audie McRae, Dena Brown ACC/546 Professor:  HILLARY EDMONDSON July 20, 2015 Anderson, Olds, and Watershed United States of America July 20, 2015 Mr. Larry Lancaster Chairman of the Board of Directors, President and CEO Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Lancaster, You have requested that we perform a SOX Section 404 consulting engagement. We are pleased to confirm

    Words: 1495 - Pages: 6

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    Decisions in Paradise Part Ii

    Decisions in Paradise Part II Decisions in Paradise Part II Kava, an important tropical island nation in the South Pacific, overwhelmed with social, environmental, economic, and financial pressures. We are here at the request of the government of Kava, and with the support of its citizens. The Company is reviewing our ideas to relieve some of these pressures. Implementing some sort of youth-oriented work study and organized activity program, and investing to improve the infrastructure of

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    Audit Program Design

    Audit Program Design ACC/546 Chandria Willis August 3, 2015 Frank G. Elliot Apollo Shoes, Inc.

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    Engagement Letter for Apollo Shoes

    arrangements for our audit of the financial statements of Apollo Shoes, for the year ending December 31, 2015. We will audit the Company's balance sheet as of December 31, 2015, and the related statements of income, retained earnings, stockholders equity, and cash flows for the year for the purpose of expressing an opinion on them. The financial statements are the responsibility of the Company management. Our responsibility is to express an opinion on the financial statements based on our audit. We will

    Words: 362 - Pages: 2

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    Audit Process Letter

    Audit Process Letter Laura Sferra ACC/546 November 23, 2015 Allen Foster Mrs. Susan Right Senior Partner Anderson, Olds, and Watershed 1 Shoe Street New York, NY. 90001 Dear Mrs. Right, Mr. Lancaster, President of Apollo Shoes, has expressed his satisfaction with the services that our firm offers and would like to continue with a full audit. Because our client does not want our firm to talk to the predecessor auditor, I recommend

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    Program Design & Development

    Appendix D: Answers to Checkpoint Questions Chapter 1 1.1 A program is a set of instructions that a computer follows to perform a task. 1.2 Hardware is all of the physical devices, or components, that a computer is made of. 1.3 The central processing unit (CPU), main memory, secondary storage devices, input devices, and output devices. 1.4 The CPU 1.5 Main memory 1.6 Secondary storage 1.7 Input device 1.8 Output device 1.9 One byte 1.10 A bit 1.11 The binary numbering

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    Career Development Plan Part Ii-Development of a Training & Mentoring Program

    HRM/531 Human Capital Management October 18, 2010 Cassandra Molavrh A Training and Mentoring Program Training and mentoring Training consists of planned programs intended to develop performance at the individual, group, or organizational levels (Cascio, 2005). Our training and mentoring program designed to help support all employees’ career paths. It will address the company needs, and assist the employees in identifying their goals. In addition to the above, it provides individual training

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    Apollo Shoes Auditing Introduction Letter

    Executive Senior Vice-President and CFO Apollo Shoes Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Bootwell, Thank you for taking the time to speak with Arnold Anderson, Darlene Wardlaw, and me last week. I understand from our conversation that you recently parted ways with your former auditing firm as a result of mutually incongruent goals. I appreciate your interest in Anderson, Olds, and Watershed (AOW) and want to explain some of the many audit and assurance services that my firm

    Words: 403 - Pages: 2

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    Apollo Shoes Audit Plan Memo

    TO: Darlene Wardlaw FROM: Team 2 section 2 DATE: 1/31/2016 SUBJECT: (GA-5) Materiality for Apollo Shoes From analyzing the data from the financial statement of Apollo Shoes.Inc, I had found many points that was found to be skeptical of containing material misstatement of a company’s assertions. 1. Independent auditors’ concept of materiality As an independent auditor, our goal is to obtain the reasonable assurance about whether the financial statements as a whole are free of material misstatement

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    Apollo Shoes Revenue Cycle Test of Controls Memo

    While reviewing Apollo Shoes’ revenue cycle, we tested 120 sales transactions and discovered 51 deviations. This significant number of deviations could potentially indicate more serious shortcomings in the system of internal controls surrounding the revenue cycle and highlights areas that will require more careful scrutiny throughout the audit. The most common type of deviation noted was the lack of the expected credit approval notation on the transaction documents. In fact, 31 of the 51

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    Audit Program Design 1

    Jane Shoes Apollo Shoes 1234 Shoe Avenue Shoetown MA 12345 Dear Ms. Jane, This letter serves to confirm the request for Team C CPA to consult with Apollo Shoes on Sarbanes-Oxley Section 404. The consultation will include the significant regulations and guidelines related to audits of internal control. We will identify the internal control risks within Apollo Shoes as well as a description of the relationship between internal controls and the audit process, and a brief synopsis of our

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    Audit Program for Accounts Receivable

    AUDIT PROGRAM FOR ACCOUNTS RECEIVABLE Risks  The accounts receivable listing or individual balances may be inaccurate  Accounts receivable balances may not exist  Accounts receivable may not be collectible  Bad debts write-offs may not be valid  Sales transactions may be processed in the wrong period Steps 1. Agree a detailed listing of accounts receivable to the summary Obtain a detailed listing of accounts receivable balances (aged by customer, if possible) and: a) trace

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    Capratek Training Program Design

    CapraTek Training Program Design: HRM 5015 Leading and Managing Workplace Learning Training Topic Topic Identification The training topic I will design for CapraTek is Sexual Harassment: You make the call. Upon interviewing various supervisors for their different plants I found that overall they are all uncomfortable with their knowledge on laws that affect their associates. Considering that the new plant is being opened in a state where

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    Audit Strategy and Audit Program Project

    Audit Strategy and Audit Program 1) Inspection of Records and Documents a. Nature: To examine the various records (called Documentary Evidence) that support the activities of a business and its accounting information system. b. Purpose: To determine if records are to be considered reliable and if so, whether to use them in the audit. c. Engagement risk is increased: The auditor would want to want to place a heavier reliance on documents prepared or reviewed by those outside of the business

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    Program Design Part 1

    the provisions of section 404 of Sarbanes-Oxley Act of 2002 ("SOX"), all public companies are required to comply with timelines pertaining to management reporting on internal controls on financial reporting. The internal control report must be made part of the filings to the SEC. For the purpose of SOX, internal control is broadly defined as a process, affected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of

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    Audit Program Design Part Ii

    Audit Program Design Part II Company: Apollo Shoe Company Audit Begins: January 19, 2010 Audit Ends: March 31, 2010 (Tentative) AUDIT SCOPE: Sales/revenue and collection cycle Payroll and personnel cycle Acquisition and payment cycle All Transactions, orders, and payments processed January 1, 2007 through December 31, 2007 AUDIT OBJECTIVES: • To determine internal control compliance to sub objectives for payroll and personnel cycle, sales/revenue and collection cycle, and the

    Words: 1550 - Pages: 7

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    Strategic Plan Part Ii

    Strategic Plan, Part II: SWOTT Analysis Integrated Business Topics/BUS475 Strategic Plan, Part II: SWOTT Analysis The purpose of this paper is a synopsis that the author will analyze seven of the forces and trends that Lusti Laundromat must take into consideration including economic, legal and regulatory. The author will describe how the company adapts to changes, and analyze the supply chain operations. By identifying the major issues or opportunities that the company faces with the synopsis

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    Apollo Shoes Introduction Letter

    President and Chairman Apollo Shoes, Inc. Dear Mr. Landcaster: This letter is to introduce you to our auditing services and other assurance services we offer. In addition to just an audit of your financial statements, we would like to offer and inform you of some of our assurance services. Offers we would like to include with your audit are annual contracts for unlimited attestation services, WebTrust, and a quarterly review of interim financial information. We will audit the consolidated balance

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    Auditing Program Design Part Ii

    Auditing Program Design Part II The purpose of this part of the audit process for Apollo Shoes is to design tests of controls, substantive tests of transactions, and analytical procedures for the sales, collection, payroll, personnel, acquisition, and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an

    Words: 2090 - Pages: 9

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    Quality Improvement Part Ii

    Running head: QUALITY IMPROVEMENT PLAN PART II Quality Improvement Plan Part II Cheryl Wright University of Phoenix HCS 588 Cynthia Hughes July 16, 2012 Quality Improvement Plan Part II Quality improvement is a hospitals process to advance the quality of care and outcomes for patients using an explicit set of philosophies and procedures (Walker, 2012). This paper attempts to describe some of the areas of potential advances for quality improvement at Washington County

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