1. What item is included in the notes to the financial statements? * O A) The management discussion and analysis. B) The auditor's report. C) The Form 10-K report. D) A summary of the firm's accounting policies. 2. Which of the following circumstances might indicate that management is manipulating the allowance for doubtful accounts? * OA) A company lowers its credit standards and the allowance account increases. B) A company tightens its credit standards and the allowance account decreases. C) A company lowers its credit standards and the allowance account decreases. D) A company tightens its credit standards and the allowance account increases