21. In The Runners Shop case, the staff auditor, Joe Manaker, concluded on Fl 113, referring to the companys pre-audit amount for Interest Expense, The estimated amount is not materially different from the [companys amount for Interest Expense]; therefore, no further work is needed.

What was the biggest mistake Joe made in reaching his incorrect conclusion?

What mistake did the creator (one of Joes supervisors) of the audit program make on Fl 4, row 5?