1. When an auditor has a question concerning a client's ability to continue as a going concern, the auditor considers management's plans for dealing with the situation. That consideration is most likely to include consideration of management's plans to A. decrease ownership equity. B. dispose of assets. C. increase expenditures on key products. D. invest in derivative securities. 2. An abnormal fluctuation in gross profit that might suggest the need for extended audit procedures for sales and inventories would most likely be identified in the planning phase of the audit by the use of A. tests of transactions and balances. B. a preliminary review of internal control. C. specialized audit programs. D. analytical procedures.