Annette is a minority shareholder of M&A Corporation, a private company. M&A is also the company that employs Annette. Recently Annette and the other M&A Corporation shareholders were asked to approve a resolution that would waive the requirement for the company to have its financial statements audited. The company has been audited in past years but will have a review instead of an audit if the resolution is passed unanimously by the shareholders. Annette knows that you are an advanced accounting student and has asked for your advice on whether she should vote for or against the audit waiver. Required: List the factors that Annette should consider in making this decision. What fact situations would support voting for the audit waiver, and what fact situations would indicate that she should vote against the waiver