Based on the information in the case, the analyses performed in Excel, and your understanding of the potential biases of individuals affecting the financial statements $($see Requirement $2)$: $$

Identify and discuss four specific accounts which you would plan to spend more time on during your audit. $$For each specific account, identify the specific assertion$($s$)$ you are most concerned with. Be sure to select assertions appropriately as listing ones that are not relevant will result in a loss of points. $($Note: Accuracy is a separate assertion from Valuation which is also separate from Allocation; these are three DIFFERENT assertions.$)$For each account identified, clearly explain what has led you to spend more time in that area and focus on the assertion$($s$)$ stated. $$

Be sure that your four items are distinct issues $($i$.$e$.,$ if you believe depreciation expense might be wrong, saying that accumulated depreciation is also wrong is not a separate item$).$In addition, although this may be obvious, please note that auditors do not specifically audit $$net income$$ since this is not an account.