Identify specific accounts you would specifically want to spend your audit time on due to higher Risk of Material Misstatement (RMM).

* numbers in millions							HORIZONTAL ANALYSIS
	APPLE INC. BALANCE SHEET			VERTICAL ANALYSIS			(9/29/2018 - 9/30/2017) /		(9/30/2017 - 9/24/2016) /
	29-Sep-18	30-Sep-17	24-Sep-16	29-Sep-18	30-Sep-17	24-Sep-16	9/30/17		9/24/16
ASSETS:
Current assets:
Cash and cash equivalents	$ 25,913	$ 20,289	$ 20,484	7%	5%	7%	28%		-1%
Marketable securities	40,388	53,892	46,671	11%	14%	15%	-25%		15%
Accounts receivable, net	23,186	17,874	15,753	6%	5%	5%	30%		13%
Inventories	3,956	4,855	2132	1%	1%	1%	-19%		128%
Vendor non-trade receivables	25,809	17,799	13,545	7%	5%	4%	45%		31%
Other current assets	12,087	13,936	8,283	3%	4%	3%	-13%		68%
Total current assets	$ 131,339	$ 128,645	$ 106,868	36%	34%	34%	2%		20%
Non-current assets:
Marketable securities	170,799	194,714	170,430	47%	52%	55%	-12%		14%
Property, plant and equipment, net	41,304	33,783	27,010	11%	9%	9%	22%		25%
Other non-current assets	22,283	18,177	8,283	6%	5%	3%	23%		119%
Total non-current assets	$ 234,386	$ 246,674	$ 205,823	64%	66%	66%	-5%		20%
Total assets	$ 365,725	$ 375,319	$ 312,691	100%	100%	100%	-3%		20%