Fraud risks indicated by the results of preliminary analytical procedures.

$1.$ What fraud risks may be indicated by the year$-$to$-$year comparisons of Tesla$$s financial statements? $($Refer to Exhibits $1$ and $2$ in the article.$)$

$2.$ How does the company perform relative to its peers? $($Refer to Exhibit $4$ in the article.$)$ Please explain if ratios and trends seem reasonable?