(Auditing case report) give the conclusion part for the following case report. (CASE 4.4 doc is the eassy. The pdf document is the case and the solution doc. is provided) please note that only question 1 to 3 is required to included in the eassy so the conclusion only need to contain from "abstract to question 3" in the eassy.

ACCT432 - Auditing II Section 001 Case 4.4 Report Abstract Waste management, Inc is a waste management, comprehensive waste, and environmental services company in North America which is founded by cousins Dena Buntrock and Wayne Huizenga in 1971. Through acquisitions and operations, WMI had become the largest waste management company in the United States in 1990. However, the strong growth also brings some negative effects. When the company's growth was slowing down, Dean Buntrock and his associates began to manipulate the company's financial reports in order to keep its appearance of success and try to keep their stock price increase. The company inflated its stocks and WMI is an example of fraudulent financial practices prevalent in the real corporate world. This case depicts the auditor's responsibility in estimating and under toning accounting estimates. Introduction In the United States currently, the waste management industry is comprised of, \"about 15,000 companies with combined annual revenue of approximately $80 billion\" (\"Waste Management\