Companies disclose various risks in their 10-K filings. Regulators encourage companies to make these types of disclosures so that investors can estimate the uncertainties inherent in the organization. Select a company in the pharmaceutical industry; obtain its recent 10-K filing; and identify the risks the company included in its filing. Auditors need to be aware of these risks, as they could have misstatement implications for multiple financial statement accounts. What concerns should the auditor have about the risk of material misstatement in the financial statements for the company you selected?