Please confirm the number on the right side. Also, please add the steps to get them.

Wys Partnces har just won the danuary 31 20Xs, audit for Cloud 9 . Asa part of the riak aracsament its businessemionment, determine materisity, and aroess the risk of materil misatsement. This will acsist the tesm indevelopinganaudit stratezy and designing the nature, extent, and One tak duting the planning phaese la to conalder the conoept of materislity as it applies to the client. Auditos will deslgn procedues to identy and comect emorsor inegularibes that would havea materlal effect on the finandal statements and affect the declalon making of the usen of the finanos stetements. Neternality is used in determining audit proceduresandsample selbcions, and evelusting difterenoes from chent moords to audit results. Netersality is the finandal statements. In selecting the benchmark to be used to el culse maternality the auditoe