1)Identification of a key account and a key related assertion at risk of material misstatement based on the inherent risks you identify in part (c). (Identify a key account and a key assertion for each of the four inherent risks identified in part (c))

identified risks are 1) Compliance risk, 2) Reputation risk, 3) Competition risk, 4) Taxation risk

2. An assessment of the overall inherent risk including an explanation of the factors that lead to this assessment.