Just resolve the problem #5 part a and b

what information do you need?

Q5. Evaluate the preliminary analytical procedures completed by Garcia and Foster, CPAS (workpapers B.3.1 to B.3.3.) This question relates to Step 2 of the Garcia and Foster Audit Plan. a. Determine if the analyses of account fluctuations were appropriately performed and completed (workpapers B.3.1 and B.3.2). Review the explanations of account fluctuations provided by the auditors. Describe any problems you identify. b. Determine if the ratio analysis (workpaper B.3.3) was appropriately performed and completed. Review the explanations of ratio fluctuations provided by the auditors. Describe any problems you identify Alpine Cupcakes, Inc. Audit Case Assignments they conducted the audit. Note that other papers are client documents that Garcia and Foster collected and kept in support of their audit. Finally, note the numbering system in the lower right-hand corner of each page and how each paper within the audit is numbered and linked back to the audit program. In this part of your assignment, you will examine the firm's audit documentation in relation to the auditors' performance on several risk assessment procedures. Please complete the following tasks: Q1. Research, cite, and summarize (in one or two sentences per standard identified) the auditing standards as they relate to the auditors' responsibilities in the following areas: a. Obtaining and documenting an understanding of the client's environment, including internal controls. b. Materiality assessment in planning and performing the audit. C. The audit risk model. d. Preliminary analytical procedures. Q2. Evaluate Garcia and Foster's documentation of their understanding of the client's environment (workpaper B.2.1.) Describe any problems you find and provide suggestions for improvement. This question relates to Step 2 of the Garcia and Foster Audit Plan. Q3. Review Garcia and Foster's calculations of materiality thresholds for the 20x2 Audit (workpaper B.2.1). Determine if the auditors correctly applied the materiality concept in their risk assessment procedures. Describe any problems you find and provide suggestions for improvement. This question relates to Step 2 of the Garcia and Foster Audit Plan. Q4. Evaluate other aspects of the Audit Risk Assessment memo (workpaper B.2.1.) In particular, review the auditors' application of the audit risk model and brainstorming processes. Describe any problems you find and provide suggestions for improvement. Identify and document any additional problems you discover with the memo. This question relates to Step 3 of the Garcia and Foster Audit Plan. Q5. Evaluate the preliminary analytical procedures completed by Garcia and Foster, CPAS (workpapers B.3.1 to B.3.3.) This question relates to Step 2 of the Garcia and Foster Audit Plan. a. Determine if the analyses of account fluctuations were appropriately performed and completed (workpapers B.3.1 and B.3.2). Review the explanations of account fluctuations provided by the auditors. Describe any problems you identify b. Determine if the ratio analysis (workpaper B.3.3) was appropriately performed and completed. Review the explanations of ratio fluctuations provided by the auditors. Describe any problems you identify