This Module, your discussion board questions are in two categories that will cover financial information and the role of outside auditors in the financial reporting process. To this end, you are required to work on the following questions for this Module's Discussion Baord exercise. You work for the leading healthcare group in your community named HealthCo Inc. In Module One Discussion Board Assessment, you appraised, evaluated, and discussed with your team members the relationship between health care costs and health care outcomes, placing those within the context of the political environment in the US. During this Module, there is a change to the composition of your team, and you are tasked with the responsibility to work on the company's financial statements and engage your new team members in the process. You overheard your CEO telling your CFO to provide her with the company's Financial Information. Your CFO approaches you to help him prepare for the Financial Reporting process. Given your competencies in the Health Care Accounting Class, you informed your CFO of the need to take a closer look at the financial statement so as to provide a complete scenario of the company's financial health. He appears to agree with you more so that the company's external auditors would examine the company's financial statements. Knowing that the external audit process is central to the financial reporting process, you cautioned him that audit failure could occur. He sighed and wondered if you could help him to answer the following questions in detail. i. Why do organizations prepare cash flow statements and operating statements? ii. Describe the difference between the Excess of Revenues over Expenses and the Increase in Net Assets without Donor Restrictions. iii. Evaluate and discuss reasons for audit failure.