The partner has requested that you prepare an excel spreadsheet of the balance sheet, the profit and loss statement, and the statement of comprehensive income for the three financial years between $2021$ and $2023$ for your allocated company. The partner suggests that, as a minimum, you address key balance sheet and profit and loss horizontal analysis, vertical analysis and ratios over the period $2021$ to $2023.$ Not only must you prepare the ratios, you must also comment on the ratios from an audit perspective, paying particular attention to at least five areas that require special audit consideration either because of their importance to the company's financial position, profitability, or viability, or because the ratio$($s$)$ indicate a potential risk. Justify your comments.

$\backslash$table$[[,,$Vertical,,Vertical,,Vertical$],[$Account Details,$2021,2021,2022,2022,2023,2023],[$Base$,,,,,],[$Current Assets$],[$Bank$,50,62\mathrm{.}5\%,60,60\%,70,58\mathrm{.}3\%$