9. Enron executives encouraged and at times coerced company employees to:

1. put most/all retirement savings into Enron stock
2. diversify retirement among many companies stock and bonds
3. behave ethically
4. bring their dogs to work on Fridays

10. Each of the following are source documents except for:

1. Bill of Lading
2. Sales Journal
3. Invoice
4. Sales Order

11. In the Property, Plant, & Equipment line item on the balance sheet, the auditor set the tolerable misstatement at $25,000. During fieldwork, the auditor found that the misstatement to be $32,000. In the absence of any other information, is this misstatement considered to be material?

1. Yes
2. No

12. When two or more employees act together to commit fraud:

1. Shenanigans
2. Collusion
3. Myopic Behavior
4. Coercion