AICPA Practice Aid 07-1 describes seven forensic investigative techniques and compares and contrasts them with similar evidence gathering activities of auditors. These seven are: public document reviews and background investigations, interviews of knowledgeable persons, confidential sources of information and evidence, laboratory analysis of physical and electronic evidence, physical and electronic surveillance, undercover operations, and A commitment to nothing less than persuasive evidence Development and analysis of competing hypotheses (e. g, tse of an H-E Matrix or similar tool) Graphical display tools such as link charts, flow diagrams, and timelines Analysis of financial transactions, financial performance, financial condition and relevant non-financial evidence QUESTION 31 One of the most challenging issues associated with the discounted income and cash flows model is income and cash flows Establishing; for the loss period Projecting: into the future Auditing; during similar historical periods Benchmarking, based on industry norms