Consider the costs/harms and benefits of disclosing non-GAAP financial numbers. What value, if any, do you see in the use of non-GAAP metrics? What responsibilities do auditors currently have related to the use of non-GAAP measures by their attest clients? What responsibilities do you think they should have? Be specific. Do you believe that GE is attempting to manage earnings by disclosing five different non-GAAP measures? Explain. If you were a financial analyst looking at GEs metrics in Exhibit 1, what questions would you ask and why?.