can you please help me assess the last two columns of the analysis other than just writing the word.

Trial Balance Year ended June Audited Trial Balance for ANALYSIS 2020 Year Ended June 2019 Assess the Use your assessment in column H Inherent Risk ( risk/s), the overall audit (IR) & Control performance materiality and the Risk (CR) for client meeting notes to determine % movement | each account the high level audit approach for Accounts YTD Debit YTD Credit YTD Debit YTD Credit Variance from last year balance each account balance IN m's m's m's m's m's % 13 Profit and Loss Sales revenue from contracts with customers 12,533 11,498 1,035 9.00% CR HIGH 5 Interest 19 9 10 1.11% IR LOW 6 Other revenue (from continuing operations) 21 20 0.05% IR LOW 7 Net gain on disposal of non-current assets 5 0.00% CR HIGH 8 Net gain on sale os subsidiaries 75 36.50% CR HIGH 9 Carbon permit income 43 29 14 0.48% CR HIGH 0 Government grant 0.00% IR LOW 1 Insurance recoveries 0.00% IR LOW 2 Net foreign exchange gains 16 11 2.20% CR HIGH 3 Changes in inventories of finished goods & WIP 1 114 -113 -0.99% CR HIGH 4 Raw materials and consumables used 7,520 6,802 718 10.56% CR HIGH Employee benefits expense 1,705 1.680 25 1.49% CR HIGH 16 Depreciation expenses 363 324 39 12.04% CR HIGH 27 Amortisation expenses 51 53 -2 -3.77% CR HIGH 18 Net impairment write back (expenses) of NCA 99 216 150 69.44% IR LOW Freight on external despatches 521 197 24 4.83% IR LOW 10 External services 853 839 14 1.67% CR HIGH $1 Net restructuring costs 5 2 1.50% CR HIGH $2 Finance costs 57 112 -55 -49.11% CR HIGH 3 Other operating expenses 282 240 42 17.50% IR LOW Share of net profit/(loss) of joint ventures (equity method) 16 33 -17 -51.52% CR HIGH Income tax benefit (expense) 293 270 23 8.52% IR LOW 6 Loss from discontinued operations 5 26 80.77% CR HIGH Other Comprehensive Income 56 101 44.55% IR LOW Profit and Loss TOTALS 11,721 12,787 10,575 12,303