a. What preliminary conclusions can you draw from the results shown in Exhibit 1? (6 marks) b. In non-technical language, explain the additional analyses that you would recommend your assistant to perform using the information contained in the files, in order to obtain other indicators to help you plan your audit. (4 marks) c. Based on the data given in the case, what additional controls or procedures would you recommend that Petersen implement to improve its operations? (4 marks)