Confirmation of individual accounts receivable balances directly with debtors will, of itself, normally provide evidence concerning which of the following? Select one: a. Existence of the balances confirmed b. Ownership of the balances confirmed c. Collectability of the balances confirmed d. Internal control over balances confirmed Which of the following is a factor that relates to incentives or pressures to commit fraudulent financial reporting? Select one: a. management's practice of making overly achievable forecasts b. excessive pressure for management to meet debt covenant requirements c. significant accounting estimates involving subjective judgments d. high turnover of accounting, internal audit, and information technology staff