Perform analytical procedures to determine what substantive tests should be performed on Tesla.

- Analytical Procedures: Sets of plausible relations existing among accounts. Recall audit standards require you to perform analytical procedures during the fieldwork stage of the audit.

- SEC Edgar: Download Tesla's latest financial statements from the SEC: https://www.sec.gov/edgar/searchedgar/companysearch.html

- Identifying Risk: Using analytical procedures on Tesla's financial statements, identify the top five account balances posing the most risk to substantive testing (i.e., to DR). For each account balance selected, what analytical procedure should be performed, the results, and a conclusion. Explain why your conclusion supports ranking the account balance within the top five on the audit engagement. Then, disclose the specific substantive test you would perform to address each balance's risk(s).