During planning for the audit, the partner and manager determined that the following three management assertions represent significant risks for revenues:

recorded sales occurred ;

sales are accurately recorded; and

sales are recorded in the proper period.

What kind of revenue frauds can happen at this company related to the three assertions that the manager and partner determined to be high risk? (Provide at least two specific frauds for each assertion). Using the fraud triangle, clearly explain how each of the frauds could happen.