I need answered in 2 hours ( 2 questions).. Thank you!!

SAS 99 requires auditors to identify risks that need further examination in order to determine the full extent of a possible fraud. (a) Name three of these risks and give examples of each. (b) If after conducting a thorough audit, the auditor believes there is a likelihood of misstatements that could be material to a companys financial statements, what should the auditor do? Name the four items.(Points : 31)

Question 2.

2.(TCO 3) Arthur Levitt stated that the SEC was seeing five accounting gimmicks of accounting hocus-pocus that were proving problematic. Name three of these gimmicks and explain in detail.