37. Outline two demerits/disadvantages of financial statements analysis

(a)

(b)

38. Which of following are demerits of using brainstorming as a forensic accountant, auditor, and fraud examination technique.

1. individual domination of matters discussed
2. encourages group think
3. disengagement of participants by allowing other people to dominate
4. Encourages social loafing
5. All the above