For the following scenario identify 1. whether the scenario is a fraud risk factor relating to misstatements arising from fraudulent financial reportin or fraud risk factors relating to misstatements arising from misappropriation of assets and 2. the associated condition (i.e., fraud triangle) generally present when fraud occurs. Each selection may be used once, more than once, or not at all. Significant related-party transactions not in the ordinary course of business. Incentives/pressures Attitudes/rationalizations Fraudulent financial reporting Opportunities O Misappropriation of assets