Because Souper Bowl's operations are solely in the state of Maine, we obtained disaggregated data that reports daily

sales by store location and Store Type. Based on discussions with management and our review of the board of director

minutes, we are unaware of any new store locations or other major changes to operations during the year. Therefore, we

expect the prior year's revenues to be a reasonable baseline expectation for this year's revenues (e.g., similar seasonal trends).

Because the business can also be impacted by weather conditions, which vary by year, we also perform analyses that consider

changes in weather patterns to predict expected changes from the prior year's sales. We performed several analytics to

identify unusual trends as compared to the prior year's sales, taking weather conditions into consideration. The purpose of

these analytics is to identify specific observations (or specific sets of observations) to select for further substantive testing.

The analytics that we performed are as follows: