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13. Consult Paragraph 29 and 32 of PCOAB Auditing Standard No. 5. As an auditor, do you believe that the different components of a restructuring

13. Consult Paragraph 29 and 32 of PCOAB Auditing Standard No. 5. As an auditor, do you believe that the different components of a restructuring reserve might be subject to significantly differing levels of inhernt risk? Why and why not? From Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics (4th Edition), Case 6.4

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