$15-19$ An auditor compares the current$-$year revenues and expenses with those of the prior year and investigates all changes exceeding $5$ percent. By performing this procedure, the auditor would be most likely to learn that

Fourth$-$quarter payroll taxes in the current year were not paid.

The entity changed its capitalization policy for small tools in the current year.

A current$-$year increase in property tax rates has not been recognized in the entity$$s accrual.

The current$-$year provision for uncollectible accounts is inadequate because of worsening economic conditions.