1. How does an increase in 1% in gross profit margin ratio & profit margin of no change at i. e remains constant influence the planning decisons of an audit ? 2. How does a decrese in ratio of the time earned from 13.01 in 2019 to 7.18 in 2020 & a decrese in debt to asset ratio from 0.92 -0.90 influence the planning decisons of an audit ? 3 How does a decrese in current ratio from 9.05 to 3.35 & a decrese in turnover ratio from 16.42 to 14.66 influence the planning decisons of an audit