Problem
Evans, Inc. (Evans), a calendar-year non-public company, is audited by external auditors on an annual basis. Six months after the annual audit was completed, Fitch, Inc. approached Evans' shareholders and offered to buy an 80-percent interest in the company by acquiring stock in Evans. The valuation of the stock was to be determined by the financial statements for the nine-month period ended September 30. Shortly after September 30 and before the valuation was completed, Fitch received an anonymous tip that revenue for the nine-month period (January through September), and the accounts receivable balance at September 30 was overstated. A forensic accountant skilled in examination was asked to collect evidence on the possible overstatement of revenue and receivables.
Task
What might the forensic accountant want to ask Evans' external and internal auditors?