The Board of Directors of Profound Building Materials (Company), a public company has reached out to your auditing firm, Zebra Auditing to discuss the possibility of your firm becoming the next auditor for the Company. As an audit manager of Zebra Auditing, you have been tasked by the Senior Partner of Zebra Auditing to conduct a due diligence (background search) of the Company and to report on whether the Company is a viable audit client. Outline at least 5 areas, topics or items pertaining to the Company that you will focus on as part of your background research and explain in detail why these are very important.