Choose any one of the following five companies as your target company: 1. BHP Group 2. CSL Limited 3. Myer Holdings Limited 4. Qantas Airways Limited 5. Woolworths Group Obtain the latest Annual Reports for these companies. Based on thecompanys annual report that you choose, prepare a planning memorandum for the audit partner which includes the following: Required: 1. Identify four major business risks of the company and provide a detailed explanation of why each factor is identified as a risk to the business. 2. Results of analytical procedures. It is recommended that you prepare a horizontal analysis, vertical analysis, and prepare key ratios (Examples of analytical procedure analysis are available on Moodle). Identify and explain which changes in the horizonal analysis, vertical analysis, and ratio analysis would trigger further investigation in the audit for the company (Please include your workings in the Appendix). 3. Identify four inherent risks that you identify from business risk and analytical procedures in points 1 and 2. (Note: Business risks are not the same as inherent risks). 4. Identify a key account and a key related auditor assertion at risk of material misstatement based on the inherent risk you identify in point 3. (Note: Identify a key account and a key assertion for each of the four inherent risks identified in point 3). 5. Determine a number of methods the company can implement to overcome the high control risk. Assume the companys control risk is high.