Please check the picture attached and read it carefully then read the instructions below:

Q1: a) just interpret each of the ratios “just write increase or decrease “and talk about each ratio from *finance point of view*
B)Just explain the risks from **Auditors prespactive** not from financial prespactive.
C) for the Audit objectives you have to mention whether the objectives completeness, Accuracy  or occurrence and for the eveidance you have to mentione whether it’s confirmation , documentation or other evidences. 
Q2) a) just have prepare commen size JUST for the income statement, No need for the balance sheet.
B) the risks that you need to mention here related to Auditor risk not any risk in general Also when you provid possible explanation for the unusual changes in income statement and financial statements extracte for the possible explanation for the unusual changes based on the common statement that you already created for income statement you can provide explanation for the financial statements extracte you can provide also explanation but without doing anything to the balance sheet statement you just have to look at the figure of the cash and loan and then provide  explanation ” the risk should be based on AUDITORS PRESPACTIVE OF THE RISK” not from company prespactive