Answer the following questions based on the information presented in the link below:

Click here to view Appendix A$.$

Consider and explain the effects that the opening of Cloud $9\text{'}$s first retail store would have on its accounting.

B

$I$

$u_{?}$

$T_2$

$T^2$

$I_x$

$$

Describe how this business change would affect the components of audit risk.