During the audit of Ransom Enterprises, a large manufacturer of personal computing devices, the auditor, StrongBow CPAs is concerned that it will take them an inordinate amount of time to effectively audit some accounts due to the sheer volume of transactions in these accounts. A viable suggestion to handle this problem could be to consider employing audit data analytics (ADA) as an automated tool to search for issues and areas that may require further investigation to advise the client that their internal audit function will be required to handle all accounts with large balances and voluminous transactions to advise the client that the CPA firm will be taking on extra temporary staff to handle this problem, and that the hours worked by these temporary staff will be billed to the client as part of the regular audit to advise the client that the CPA firm is not willing to audit these accounts due to increased risk, and will either issue a disclaimer of opinion on these accounts or withdraw from the audit completely