b) While planning the audit of Simply Ltd, you have noted that its chief accountant has not taken any annual leave in the last three (3) years. Talking with Simply staff, you become aware that the chief accountant has lost a large amount of money from his investments in cryptocurrencies and has been very unhappy with the way the company has been treating him. i) Using the fraud triangle, identify and explain two (2) key fraud risk factors and the types of fraud that may occur with the client. (5 marks) ii) In the context of fraud, identify and explain the responsibilities of the client's management and the auditor, respectively