Below is the accounts receivable turnover ratio and gross profit margin for 2020 and 2019. You are an auditor who just performed this analytic and need to determine which risks you are concerned about based on the results. Please provide TWO concerns for each ratio (4 concerns total). Match each concern to ONE assertion. (6 marks)

Ratio	2020	2019
Accounts receivable turnover	4.72	6.12
Gross profit margin	64%	52%

*Only your first 2 concerns for each ratio will be marked. Any further concerns will be ignored

Concern #	Accounts receivable turnover	Assertion
1
2
Concern #	Gross profit margin	Assertion
1
2