Provide the AICPA standard code down to the specific paragraph. (AU-C, AR-C, AT-C, ET)

1. Conducting analytical procedures for a donut company, Annie the auditor has found significant differences between some ratios for the company and those of key competitors. She has asked you what her next steps should be in the audit based on these initial findings. Search the authoritative literature to help Annie determine what to do next in the audit for the specific analytical procedure findings.

2. You and your staff have completed an audit of a nonpublic company for the calendar year ended December 31, 20X1. The unmodified audit report date was March 11, 20X2. On March 26, 20X2, the client issued the financial statements. Your team subsequently became aware of Information regarding material nonexistent sales that were included in the 20X1 financial statements. The team concludes that, if known, this information would have affected the audit report. The audit team believes there are persons currently relying on, or likely to rely on, the financial statements. Is the auditor's responsibility with respect to the nonexistent sales different if the auditor has resigned or been discharged prior to undertaking or completing the investigation than if he were the continuing auditor?