For an auditing subject I need help completing the questions for an auditing firm on Billabong International Limited. I am to find the statements and reports from this site. Which is the correct report I should use from the site for the following questions and could you also help me with them?

http://www.billabongbiz.com/phoenix.zhtml?c=154279&p=irol-irhome

Referring to the financial statements for 2016:

Calculate and comment on the listed ratios below. Your comments must also include a comparison with the industry figures.

Ratio Summary Table:

Ratio 2015 2016 Industry

-Current 2

Ratio

-Debt to 1

Equity

-Gross 60%

Profit

Margin

-Inventory 4 times

Turnover

-Trade 6 times

Receivables

turnover

Material misstatements:

Based on your ratio calculations and assessment of the clients business and adult risks, identify 5 areas or risk of material misstatement in the financial statements. Explain why these particular areas are risky.