1) Applying substantive tests to the details of asset and liability accounts as of an interim date, rather than as of the balance sheet date:

	Eliminates the use of certain statistical sampling methods that would otherwise be available.
	Presumes that the auditor will reperform the tests as of the balance sheet date.
	Should be especially considered when there are rapidly changing economic conditions.
	Potentially increases the risk that errors which exist at the balance sheet date will not be detected.

2. Successor auditors should make inquiries to the predecessor auditors regarding:

	The integrity of management.
	Disagreements with management over accounting, auditing, or similarly significant matters.
	The predecessor auditors' understanding about the reasons for the change of auditors.
	All of the above.