$5.$ A company under audit changes from the PEPS inventory cost flow $($FIFO$)$ method to a different and not generally accepted $($non$-$GAAP$)$ method. By assumptions, the auditors do not agree with this change. The change severely affects all financial statementsIssued for that period$\mathrm{.}6.$ The client retained many of the accounting records during the audit process so that, by not making them available to the auditors, they could not obtain sufficient and competent evidence to be able to reach conclusions about the reasonableness of the Team account, which has a substantial balance$\mathrm{.}7.$ The customer changed his estimate of incobtrable accounts $($doubtful accounts$)$From $2\%$ to $3\%$ of credit sales for the year. The auditors understand that the change is reasonable.