can I have some examples of how to Demonstrate an understanding of the client by providing a summary of the company and comparison to other firms in the industry and Evaluation of risk events associated with upper management and assessment of Covid-19 related audit considerations.

In the next few paragraphs, present a brief summary of the company and a comparison of its condition to other firms in the industry. This section should also include risk events associated with upper management and COVID-19 related audit considerations