⭐ *Poll question* ⭐ *The gross profit ratio of company has increased by 3% during year 2022 -23 in comparison to last year. Which of the following statements is most appropriate?* a. There is audit risk that there is overstatement of cost of sales. b. There is audit risk that margins with customers may have increased. c. There is audit risk that closing inventories may be undervalued. d. There is audit risk that cost of sales may not be completely recorded