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Your client's draft 2021 year-end income statement indicated that the company earned $600,457 of profit

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Your client's draft 2021 year-end income statement indicated that the company earned $600,457 of profit.  However, as you start the audit the client notifies you that the income statement has been adjusted for two missed sales transactions that had been reported in 2022 in error and that the corrected 2021 company profit is now $701,334. 

You remembered that the client had told you in an earlier conversation that the company was seeking a substantial bank loan and one of the bank's requirements for the loan was that the company's 2021 profit be at least $700,000.

What concerns might you have as the external auditor? What might you do?