Select examples of circumstances where procedures beyond those illustrated are likely to be performed by an accountant?
1) An error in the previous year tax return
2) A statement by a bookkeeper that leads the accountant to believe the client's personnel do not fully understand correct sales cutoff procedures
3) Presence of notes payable
4) A material decrease in allowance for uncollectible accounts divided by accounts receivable
5) A material increase in the gross margin percent
6) First year engagement
7) A small decrease in sales revenue