What are some things that could indicate there might be an issue with a balance sheet presented by a small business client?

$1.$ For an S corporation or a partnership, the amount of owner equity or capital account is more at the end of the year and the entity did have new income.

$2.$ After checking the math for assets, liabilities, and owners$$ equity or partners$$ capital accounts, assets do not equal liabilities plus equity or capital.

$3.$ For an S corporation or a partnership, there are wages payable at year end.

$4.$ For either a new S corporation or a partnership, there is no beginning balance for assets or accumulated depreciation.