QUESTION TWO $(30)$ Analytical Procedures in Risk Assessment While auditing SunSmart Energy $($Pty$)$ Ltd$,$ a renewable energy firm in Johannesburg, you conduct analytical procedures to evaluate material misstatement risks. The company's financial statements reflect a notable increase in revenue but a concurrent decline in cash flows from operations. REQUIRED: $1.$ Explain the purpose of analytical procedures in risk assessment and their role in detecting financial discrepancies. $(5)2.$ Identify and describe four essential attributes that data must possess for reliable analytical procedures. $(5)3.$ Discuss the key factors an auditor should consider when determining whether analytical procedures are suitable as substantive tests. $(10)4.$ Propose three analytical procedures you would apply to assess the financial position of SunSmart Energy $($Pty$)$ Ltd$,$ based on the given scenario. $(10)$