Assume that you have finished you substantive analytical procedures in the area of reverse recognition. You used trend analysis and a reasonableness test and conducted the procedures at a disaggregated level. You are pleased that you expectations are almost identical to what the client has recorded. Specifically, revenues increased in line with prior period increases and with the industry increases. You let Senior Audit Manager know that you likely do not have an additional work to perform. Required: d. You Senior Audit Manager asks you to carefully reconsider you conclusion. is this point the time to draw that conclusion? b. What are the primary reasons that might have prompted the reaction of the Senior Audit Manager? Name them but do not discuss. Assume that you have finished you substantive analytical procedures in the area of reverse recognition. You used trend analysis and a reasonableness test and conducted the procedures at a disaggregated level. You are pleased that you expectations are almost identical to what the client has recorded. Specifically, revenues increased in line with prior period increases and with the industry increases. You let Senior Audit Manager know that you likely do not have an additional work to perform. Required: d. You Senior Audit Manager asks you to carefully reconsider you conclusion. is this point the time to draw that conclusion? b. What are the primary reasons that might have prompted the reaction of the Senior Audit Manager? Name them but do not discuss