1. Following guidance set forth by the PCAOB in AS 2305: Substantive Analytical Procedures, what does an auditor need to document when an analytical procedure is used as a primary substantive test? 2. Now let's assume we are on the audit team for Alaska Airlines. We are performing analytical procedures over revenue, and we note that revenue increased from roughly $8.26M in 2018 to $8.78M in 2019. This is approximately a 6.3% increase. However, when we planned our analytical procedures based on industry data (and the industry average of 4.5% increase), we expected revenue to be approximately $8.63M in 2019. Identify 2 additional pieces of evidence and/or procedures our audit team should include in the workpapers to ascertain that Alaska Airlines reported revenue of $8.78M is reasonably stated. Hint: Your response may include additional factors we should consider in our analytics and/or additional revenue tests (e.g., other specific tests of transactions or tests of detail)