Question: List your comments here. Students should be able to discern atleast 5 changes to investigate. Example: The auditor notes a significant increase in xx account

List your comments here. Students should be able to discern atleast 5 changes to investigate.
Example: The auditor notes a significant increase in xx account (yy%) while zz account remain relatively constant (yy%). One reason we see this change is that ..... Further investigation will be performed. Another reason we may see the change is that.... This raises the risk of material misstatement associated with.....

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