PART II CASE STUDY (40 points) Base on the Understand the Business (UTB) and Analytical Procedure (AP) audit procedure you conducted during your group assignment, provide the following information and/or analysis: 1. From your understanding throughout the UTB process, briefly share the objectives of the business and any key performance indicators of the business for the upcoming fiscal year. How do you think it impact our current audit of this year's financial statements? 2. During your AP process, what are some of the notable items on the financial statement with the widest range of fluctuations? Do you have any reasoning for such changes? 3. Describe some of the difficulties you and your team faced while conducting UTB and analytical process during the engagement. PART II CASE STUDY (40 points) Base on the Understand the Business (UTB) and Analytical Procedure (AP) audit procedure you conducted during your group assignment, provide the following information and/or analysis: 1. From your understanding throughout the UTB process, briefly share the objectives of the business and any key performance indicators of the business for the upcoming fiscal year. How do you think it impact our current audit of this year's financial statements? 2. During your AP process, what are some of the notable items on the financial statement with the widest range of fluctuations? Do you have any reasoning for such changes? 3. Describe some of the difficulties you and your team faced while conducting UTB and analytical process during the engagement