1- Which account balances and or relationships appear to require attention, and why you have reached that conclusion? Pay particular attention to conflicting interrelationships. if appropriate, suggest unrecorded liabilities, obsolete inventories etc. note that this section should be the bulk of your analysis.
2- Make an assessment of overall financial condition (weak, strong, etc) of dossier company, refer to specific ratios or trends to support your analysis.
3- Make an appraisal of overall side risk ( high, medium, or low) inherent in this engagement and explain your rationale.