Using the financial report/statements of the Costa Holding Limited (FY2018):

• identify and briefly explain two (2) ways you could use analytical procedures as risk assessment procedures,and
• identify and briefly explain two (2) ways you could use analytical procedures assubstantive procedures during the audit.

use examples from your chosen entity to illustratethe application of ASA 315 and ASA 520 in the application of Analytical Procedures to the audit process.