There are risk factors relaing to business objective (to improve the Company's financial performance through yield management and pricing and strategy and to keep the Company at the top level of the market), that may give rise to risks of material misstatements about revenue recognition (recording in wrong period). So we need to identify audit response to this risk.There are risk factors relaing to business objective (to improve the Company's financial performance through yield management and pricing and strategy and to keep the Company at the top level of the market), that may give rise to risks of material misstatements about revenue recognition (recording in wrong period). So we need to identify audit response to this risk.