A. While we often think of client management as committing fraud, is it possible that auditors commit fraud by neglecting their professional duties?

B. How did William Uniack, CPA, neglect his professional duties?

C. Auditing firms heavily rely on their reputation to attract clients. Why might Bravo Multinational Inc have sought to purchase the auditing services of W.T. Uniack CPA? What does it mean to perform a sham audit?