Lesson 5-6 (Chapter 3-4) When analytical procedures disclose unexpected changes in financial relationships relative to prior years, the auditors consider the possible reasons for the changes. Give two possible reasons for each of the following significant changes in relationships (Note: Refer to p.141 of the textbook for guidance): 1. Percentage of Cost of Goods Sold to Sales has significantly increased from the prior year's rate. 1) Decrease in sale volume, 2) unrecorded sales 3) change in credit terms, 40 chage in customer mix