Under which of the following scenarios in an integrated audit is the audit team required to consult with Professional Practice? The accounts receivable subsidiary ledger information was not reconciled to the general ledger account balance on a timely basis in one of the two months selected for testing. Management did not update their accounting policy manual to address the inclusion of intercompany activity in AR/AP GL accounts that eliminate upon consolidation. The audit committee postponed their second-quarter meeting by one week due to conflicting schedules for some of its members. Management has to restate the prior year financial statements to properly reflect the elimination of intercompany profits in ending inventories