1 One possible ADA would be to create a visualization of the key ratios for the current year, compared to the prior year, and industry benchmarks. Explain how this ADA can provide valuable information during the auditor's risk assessment phase. 2 The following are possible audit data analytics that an auditor could perform: a . Analyze the inventory by SKU for a retailer to assess if there is a problem with net realizable value. Verify all sales transactions that would have required credit manager approval were correctly reviewed and authorized Match employee addresses and customer delivery addresses for potential fraud. Analyze general ledger transactions for continuity and arithmetic accuracy. Required For each of the above items, answer the following: a. Is the ADA a risk assessment procedure, a test of control, or a substantive analytical procedure? b. What financial statement account - assertion(s) is the test providing evidence over