During your audit of wagner corp you uncover paid invoices for material fixed assets. however, the purchase of the assets was charged to expenses. because of the possibility that this may be a misstatement arising from fraudulent financial reporting or from a misappropriation of assets, additional consideration needs to be given to these items. Find and select the appropriate paragraph in the AICPA Professional Standards which describes the manner in which the auditor should respond to potentially fraudulent misstatements assuming that they are material to the financial statements.