Brian and his team are auditing Powell Speed Boats. Powell sells high-end speed boats at several marina locations across the west coast. Powell relies heavily on debt financing from its suppliers, in turn its customers rely heavily on debt financing provided by Powell to finance their purchases. Which of the following activities indicate that Brian is exhibiting enhanced professional skepticism?

Select answer from the options below

Brians team is new to the client and the industry so they can provide fresh eyes.

Brian plans to closely supervise the testing of notes receivable and notes payable.

Brian plans to audit locations according to the planned rotation schedule.

Brian directs the staff to make a list of all questions so they can be addressed at the conclusion of the audit.