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Traditionally, audit procedures for private companies tend to focus on the balance sheet. That is, auditors evaluate whether the book values of the company’s assets are overstated and its liabilities are understated. However, the income statement needs attention, too, especially in light of the updated...

The investment ‘opportunity’ could be anything from a new nutritional supplement to a foolproof method for ‘flipping’ houses. But if the investment or product is advertised as ‘easy money’ or promises immediate high earnings, beware. Although there are plenty of legitimate business opportunities out there,...