John Clark's company, John's Shoes, is a successful shoe retail business with one store. John would like to expand to two locations, but the bank has asked for an independent audit before it will provide financing. John hires her brother-in-law, Jennifer Johnson, to perform the audit. Jennifer has experience in auditing non-profit organizations and he decides to perform the audit the same way as his other audits. After completing all the steps of the audit process, Jennifer issues an unqualified opinion indicating that he is certain that the company's financial statements contain no misstatements. Comment on any potential problems with Jennifer's audit of John's Shoes.