Prepare a risk assessment summary to the Audit Partner identifying ten (10) risks faced by MCC Use the format below to present your findings For each risk identified, clearly describe the risk using case facts and explain WHY it is a risk (ie Risk Explanation) to communicate the impact the risk has on the financial statement audit In addition, prepare a conclusion statement that summarizes your risk analysis and concludes on the overall financial statement risk level (ie Low, Moderate or High) Risk