please answer my question step by step i need a most logical and short answer .

please this is the thired time sent this question and no one understand me (i can't take my answer from internet and from another student ) becouse it please don't take the answer from another student or from another person and thank you very much for understand me . i need your logical answer and thanks .

assets Question 15: 50 marks Jumaa Co. with a profit before tax $2,840,000, and the following information comes to light about your client and You are auditing a manufacturing company 1- Following some ratios that obtained from the client, compared with the industry ratios 2018 2019 Industry average Gross profit [% of total%62%85 60% sales) Dr AR Cr Sales Credit Sales[% of total 60% 95% 55% sales) Receivables Tum over 6.56 4.41 7.1 Inventory % of Total 44.7% 48,2% 43.4% Inventory Tum over 4.15 3.75 4.21 Current Ratio 4.31 3.15 4.35 2- Jumaa Co has significant plant and machinery which it uses to make its products. During the year the efficiency of the company's machinery was improved significantly. This was because a comprehensive review of each piece of machinery was undertaken and an assessment was made as to whether a minor repair, extensive refurbishment or a complete replacement was needed. ABC then took the appropriate action in each case and spent a total of S720,000 in doing so. Requirement: A- For each issue that you identify above, explain evidence that should be obtained. B- Considering the audit risk in planning the audit procedures, explain the main issue/s that should be focused on. "what are the main material misstatements risks that you should be prepared for when planning the audit"?? assets Question 15: 50 marks Jumaa Co. with a profit before tax $2,840,000, and the following information comes to light about your client and You are auditing a manufacturing company 1- Following some ratios that obtained from the client, compared with the industry ratios 2018 2019 Industry average Gross profit [% of total%62%85 60% sales) Dr AR Cr Sales Credit Sales[% of total 60% 95% 55% sales) Receivables Tum over 6.56 4.41 7.1 Inventory % of Total 44.7% 48,2% 43.4% Inventory Tum over 4.15 3.75 4.21 Current Ratio 4.31 3.15 4.35 2- Jumaa Co has significant plant and machinery which it uses to make its products. During the year the efficiency of the company's machinery was improved significantly. This was because a comprehensive review of each piece of machinery was undertaken and an assessment was made as to whether a minor repair, extensive refurbishment or a complete replacement was needed. ABC then took the appropriate action in each case and spent a total of S720,000 in doing so. Requirement: A- For each issue that you identify above, explain evidence that should be obtained. B- Considering the audit risk in planning the audit procedures, explain the main issue/s that should be focused on. "what are the main material misstatements risks that you should be prepared for when planning the audit