A) Auditors often must request information from the client while completing various audit tasks. What are some of the issues that the auditors may encounter when requesting evidence from clients and how should they deal with those issues?

B) What is the difference between inherent risk and control risk? Why is it important that auditors not assume that a certain level of control risk exists when assessing inherent risk?

C) What were some of the risk factors that may impact the level of inherent risk for multiple (or all) accounts? What made these risk factors pervasive (i.e., why did they have the potential to impact multiple accounts)?