Thomas Pepper, Jr. is the son on Thomas Pepper, Sr. Junior has just passed the CPA test and wants to start his own small CPA firm. Unfortunately, Junior's business associates are just like him - just starting out. Some have very small businesses, but could still use an accountant to help them. What are some of the services that a CPA can offer a small business client, and that could help Junior attract new clients since few will need a full-blown certified audit? Describe the problem in writing, and propose a solution involving the various auditing concepts and procedures.