In the context of fraud, explain the differences between (1) incentives and pressures, (2) opportunity, and (3) attitudes and rationalization. Why is it important for an auditor to consider client systems relevant to all three concepts? As part of the audit of GreySky Enterprises, Inc., the team assigned to the engagement is attempting to determine if it may be possible to adopt a reliance on controls approach, as this query has been raised by a staff associate working on the engagement. Which of the following responses to this question from the partner leading the engagement would be most appropriate? (Select all that opply) For any given risks that the audit team has identified, does the client's system of internal control possess one or more controls that can mitigate the identified risk? The audit team assigned to the engagement should carefully consider the client's overall system of internal control, and the strength and reliability of this system. Have the controls identified by the auditing team been tested by the internal auditors to ensure that they are working correctly and as planned? The client's top management should be requested in writing to provide written assurances pertaining to the efficacy. suitability, and reliability of the system of internal controls