Part 1 requires your group to calculate and analyze ratios. Toassist you our firm uses a standard worksheet for common ratios;you can download a copy here . The problem directs you to thepublishers website; however you may download the required filesfrom the link above. You will also prepare a common-size incomestatement using the information from the Excel worksheet namedpinnacle financials found in the zip file that you downloaded. Youare asked to estimate potential misstatements and your groupshould discuss methods for this estimate and the accounts that areat risk.