I own a new car dealership that does over 30 Million dollars a year in sales. I know, and any person that I employ knows, what sales are. It's posted every day (car sales and service). It doesn't take an audit to figure out whether the facts are true or not. My financial statement is final by the the 10th of the following month, but I already know from day to day operations what the results will be. I'm sure ETNL knows what their results are, the day after the end of the month. So, yes, they should know the a/s. despite an audit.