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A CPA is performing an audit of a client's financial statements for the year ended 12/31/19. The Company has significant inventories on hand. What is the key procedure that the Statements on Auditing Standards require the CPA to do re: the inventories? There is a presumption that the auditor will request the confirmation of accounts receivable during an audit unless one of three criteria are met; name 1 of these 3 criteria: What is the definition of fraud, as described in the Statement on Auditing Standards: Name the 3 Fraud Risk Factors