After a cpa has determined that accounts receivable have increased as a result of slow collections in a "tight money" environment, the cpa will be likely to

1) increase the balance in the allowance for bad debt account
2) review the going concern ramifications
3) review the credit and collection policy
4) expand tests of collectibility

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;

answer; importance to people; or acceptance;