As highlighted by the selected financial information in the exhibit above, Alpha Co.'s financial information does not appear to reflect the issues described in the quotation above. The audit plan focuses on the increases in accounts receivable, deferred assets, and revenues, as well as the impact of fuel expenses. For each of the independent situations below: . In the potential misstatement column, identify the financial impact of the situation. In the audit procedure modification column, choose the audit procedure modification that should be performed to address the situation. Situation For Year 2, Alpha Co.'s gross accounts receivable balance increased at the Potential misstatement Audit procedure n