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A is corrent because a change in a capitalization policy is likely to have a large dollar effect, even for small tools. Thus, an investigation would occur and the auditor would learn of the change in policy regarding small tools.
B is incorrect because it pertains to a liability account, not a revenue or expense account.
C is incorrect because, if no adjustment for the worsening economic conditions has been made, the year 1 and year 2 bad debt expense for each will approximate one another and, therefore, no investigation will occur.
D is incorrect because the lack of recognition of an increase in property tax rates is likely to make year 2 tax expenses approximately equal to the prior year and, therefore, no investigation will occur.