Your firm has been engaged by Ayaz Ltd (Ayaz) to undertake a review of, and provide assurance on, the interim financial information for the six months ended 31 July 2022. Ayaz produces a range of sausages which it sells to supermarkets in the New Zealand and Australia. Supermarkets are invoiced in their local currency. In the six months to 31 July 2022, Ayaz opened a number of its own retail outlets in the New Zealand selling directly to the public and has increased sausage production using spare capacity in its factory. Your preliminary analytical procedures have identified the following as matters of significance to discuss with management: Six months ended Increase in revenue Gross profit margin Operating margin 2022 16% 32% 12% 31 July 2021 5% 26% 19% Required: Using the information above, identify the enquiries you should make of the management of Ayaz that will help your review of the financial information.