You are the senior in charge of the audit of Jewels Manufacturing Limited. The information below has been prepared to assess the going concern of the company at the planning stage of the audit and to identify other issues that may impact on audit risk.

Ratio	Unaudited 2020 figures	2019	2018	2017
Inventory turnover	1.45	1.83	2.69	3.35
Quick asset ratio	0.97	1.4	1.81	1.8
Accounts	3.8	5.5	4.1	5.4

receivable turnover

Required:Identify issues that affect going concern and/or raise issues and explain the audit steps that you would undertake to minimise audit risk. Complete the table below in the answer box.