b$.$ During a routine audit of your client, you discover the price the company pays for widgets has doubled in the past year. Moreover, you notice all of the business is going to a new vendor. You check further and find the price of widgets on the open market is half what your client is currently paying. Maybe there is a legitimate reason for this anomaly. Or maybe it's a fraud. $($Source: J$.$ Wells, "Sherlock Holmes, CPA$-$Part $1,"$ Journal of Accountancy, August $2003.)$