You are engaged in the annual audit of the financial statement of moon star limited. Which operates and develops the commercial real estates, properties. The following informations are extracted from the balance sheet and income statement.

Particulars	2018 (OMR)	2019(OMR)
Sales	25,000	30,000
Cost of goods sold (CGS)	10,000	10,000
Gross Profit (Sales-CGS)	15,000	20,000
Profit before tax	6,500	5,500
Inventories	2,000	4,000
Total current liabilities	10,000	15,000
Total current assets	25,000	40,000

Financial Analysis 2018	Financial Analysis 2019	Industrial Analysis
60%	66.7%	51%
2.5:1	2.66:1	2:1
2.3:1	2.4:1	1:1

1. From the above information, how would you recommend the analytical procedure in substantive test. (6 Marks)

2. How the above analytical procedure helps an auditor to form overall conclusion on financial statements are consistent. (4 Marks)