Question 2 (20 marks) Using the table provided below to prepare a memo for Harris Technology Group Ltd: (a) Calculate the following financial ratios for Harris Technology Group Ltd (including the calculations as an appendix) (0.5*10=5 marks) Ratios 2019 2018 Current ratio 0.51 1.04 Quick asset ratio 0.39 0.53 Debt/Equity -1.43 -5.70 Net profit ratio -24.46% 19.13% Return on equity 0.44 0.75 (b) Perform the analytical procedure (ratio analyses) by commenting on the above ratios calculated for the financial year 2019, in comparison with ratios in 2018 (6 marks). Identify and explain how the ratio analyses may have impacted on the assessment of inherent risk and influenced the audit plan. (3*3=9 marks)