4. The auditor should consider the results of analytical procedures performed in planning the audit that indicate possible implausible or unexpected relationships in assessing the risk of fraud. For example, if the auditor compares revenue reported by product line each month ( i.e., monthly sales volume) with sales ( or production) capacity, and determines that the number of items reported as sold exceeds capacity, then the auditor should be concerned that revenue may be materially overstated due to fraudulent revenue transactions. What other types of unexpected relationships, ratios, or trends you identified in this assignment that might represent an increased fraud risk.

5. The client's " going concern" status is an audit reporting issue that is addressed at the conclusion of the audit. Auditing standards require the auditor to assess whether the client is likely to continue in existence for a reasonable period of time after the date of the financial statements. Indicate reasons why the auditor should also assess the company's going concern status in the planning stage of the audit.

Note: I am presenting these two questions in tutorial on tomorrow, so can you please give me a reasonable and more explanation answers for these two questions? Thanks