30. An example of a fraud risk factor an auditor should pay attention to would be all of the following except a. the client has had stable sales, with steady growth the past few years b. the client has a number of foreign subsidiaries c. the client creates incentives for managers by giving them a bonus when the net income of their unit exceeds last year's net income by a given percentage e. management has gotten into the habit of informing financial analysts every month, about what the projected earnings per share will be. 31. Which of the following services are not prohibited by the PCAOB to be provided for an audit clients? a. bookkeeping b. financial information systems design c. actuarial d. verifying the pension liability by recalculating the number provided by the client 32. Which of the following is not true a. if the risk of fraud is greater you need better evidence b. if the risk of fraud is greater you are better off with doing more audit procedures at year end c. if the risk of fraud is greater you are better off with original client documents then photocopies d. if the risk of fraud is greater, then client estimates provide more credible estimates than other kind of evidence 33. If it is probable that the judgment of a reasonable person will be changed or influenced by the omission or misstatement of information, then that information is A) material. B) insignificant. C) significant. D) relevant