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5 . Fraud risks indicated by the results of preliminary analytical procedures . a . What fraud risks may be indicated by the year -

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5 . Fraud risks indicated by the results of preliminary analytical procedures . a . What fraud risks may be indicated by the year - to - year comparisons of Tesla's financial statements ( refer to Exhibits 1 and 2 ) ? b. How does the company perform relative to its peers ( refer to Exhibit 4 ) ? Do these ratios and trends seem reasonable

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