1.A CPA is auditing the Atlantis Diner in Astoria, Queens, NY which historically receives approximately 5% of its revenue in cash. The owner of the diner represents that the diner is a "going concern." However, in the last seven years, the company has had an annual net loss of between 2% and 3%. How should the auditor address this situation? 2. The CFO of a company conducts monthly Zoom meetings with comptrollers of each branch office. What are three acceptable tests that might be discussed with the comptrollers to assure the CFO that there are sufficient internal controls within each branch?