Current Attempt in Progress Analytical procedures during risk assessment of a going concern O May identify internal matters that have occurred such as legal proceedings May identify positive trends such as working capital deficiencies, adverse key financial ratios, and decreasing cash flow from operations O May identify only external matters that have occurred such as loss of a key franchise, loss of a principal customer, or work stoppages due to natural disaster May identify negative trends such as working capital deficiencies, adverse key financial ratios, and decreasing cash flow from operations