Answer the following questions based on the information presented for Cloud 9 in the appendix to this text and the current and earlier chapters. You should also consider your answers to the case study questions in earlier chapters. a. Based on your conclusions from the case study questions in previous chapters (particularly Chapters 3, 4, and 8), complete the following worksheet to determine the risk of material misstatement (RMM) and the acceptable detection risk (DR). Account Assertion Inherent Risk Control Risk Risk of Material Misstatement Detection Risk Salesyoccurrence Salescompleteness Trade receivablesexistence Trade receivablescompleteness Cashexistence Cashcompleteness

b. Scan the line items on the prior-year financial statements and the current-year trial balance for Cloud 9. Using your knowledge of financial accounting, identify line items that require estimates or fair value measurements. For each item, state whether estimation uncertainty is low or high and briefly explain why.