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List three strange/unusual/out-of-the ordinary factors associated with the Health Management, Inc.s year end inventory-in-transit that should have alerted the BDO Seidman auditors that maybe they

  1. List three strange/unusual/out-of-the ordinary factors associated with the Health Management, Inc.s year end inventory-in-transit that should have alerted the BDO Seidman auditors that maybe they should have identified the inventory-in-transit as a high-risk account that required extra audit procedures.

  1. List two auditing standards that Madoff Securities auditor David Friehling violated.

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