I need help with the following 2 questions please....

1. (TCO 4) 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 company's financial statements, what should the auditor do? Name the four items. 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