During the Year 2 audit of Alpha Co., a shipping company, the auditor read an article in a trade publication that discussed the following industry issues: "... Since December of Year 1, the shipping industry has experienced significant pricing challenges due to the rising price of fuel. Fuel suppliers to the shipping industry no longer grant the traditional level of discounts. Case in point, Ship Go Fuel Co. has refused to renew its contracts with all of its customers at old prices, forcing the companies to renegotiate. Shippers are reluctant to pass these costs on to customers because they may not remain competitive. More than ever, shippers have to rely on volume to maintain profit margins. Compounding this problem, the current state of the credit market makes it challenging for shippers to obtain financing for new vessels ...." The auditor noted that Ship Go Fuel Co. is a major fuel supplier for Alpha Co. 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