Please answer Q6: Prepare a memo to document your understanding of Alpine cupcakes Inc.'s environment and provide your assessment of Garcia and Foster's audit risk. Describe the specific risks for Alpine cupcakes Inc., explain why you believe these factors relate to the Alpine cupcakes audit and identify which specific accounts are likely to be affected by these risks. Describe how the audit teams should address the risks identified. For example, the background information mentions that sugar prices may rise. What risks would this present alpine cupcake? Which accounts would be affected by this risk? How should the audit team address these risks in the audit plan?