Account Evaluation tab: Set up four columns - Suspect Ratios, Related Accounts, Potential Reasons, and Proposed Auditor Action. Then, using this column structure, identify those specific financial ratios just computed, and related financial statement accounts, that should be investigated because of inconsistencies with prior-year ratios, industry averages, or other relevant knowledge. For each account identified, list next to it potential reasons - internal and/or external to KCN itself - for the anomalies as well as prudent audit team responses. Remember that this overall exercise focuses on the audit planning stage