Josh Thomas, Audit Senior, has asked you to research the retail and wholesale footwear industries and report back to the audit team. Your report will form part of the overall understanding of Cloud 9 Ltd.s structure and its environment. You should concentrate your research on providing findings from those areas that have a financial statement impact and are considered probable given Cloud 9 Ltd.s operations. In conducting your research, you should consider the following key market forces, as they relate to Cloud 9 Ltd.s operations. For each area listed below, consider whether that factor could increase the risk of material misstatement in Cloud 9s financial statements. List your potential risks in the table provided