I'm looking for help from anyone that has experience working on the Alpine Cupcakes auditing?

I am working on Part 3 of the Cash Analytics:

Payments to Vendors

a) Using the data provided, summarize the 2022 corporate cash disbursements by payee and compare with a similar summary from 2021. Enter into the template below only those payees you believe had an "interesting" change from 2021 to 2022.Consider the materiality threshold identified in Question 3 of risk assessment, audit workpaper B.2.1 to identifyany transactions that should be explored further.

b)Think beyond the materiality threshold.Even if an item does not meet the dollar materiality threshold are other things questionable?For example, is there a large percentage change even if the dollar change is below materiality? Are there payees that you expect to have an increase in 2022, but did not?

c) Once you identify accounts that need investigation, draft questions that you would ask of management and identify other audit procedures needed. Write these in the "Notes" column.An example might be to check whether the difference is due to price changes.