Hello please answer the followinh questions based on APPLE company

thank you so much

11. Describe whether new accounting/auditing pronouncements are expected to have a material effect on the company's financial statements. 12. Is a specialist needed to complete the engagement? 13. Review the annual report and identify areas that pose the greatest audit exposure (e.g., because of dollar value of the account or weaknesses in internal control) or that may result in expanding audit procedures. Describe