The inventory turnover trend is [favorable' unfavorable]. Explain. How does Proli compare to the industry? 'Auditor summary of liquidity: Are there any specific accounts that should be tested more thoroughly than others? AUDITOR OVERALL CONCLUSION: Based on this analysis, which areas deserve greater audit emphasis? : _'_'_ A = Agreed information to reference book containing industry statistics *Note: 2011 balances are not available so end-ofyear amounts rather than averages are used to calculate ratios. RP