mau tias oner wy 9252 in o b nismo obizes. Sibiuow gela isrwrwoto ali ne bote ivong and bluow word sluihsq EXERCISESOL ole prizaista a ldiz 200 eru 2900 WOH Snoieieb aid osmi A volxo-angsa According to Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit, the auditor should consider whether the information indicates that one or more fraud risk factors are present. Fraud risk factors are potential problems or indicators of potential fraud. Three conditions that are typically present when fraud exists: an incentive or pressure to perpetrate fraud, an opportunity to carry out the fraud, and the attitude to justify the fraudulent action. Based on the conference with Rogers, perform the following (Case 1-1.doc): a) List the fraud risk factors that the CPA firm might encounter if they accept this audit engagement. Be sure to include a discussion of all items that will probably require special attention during the audit. You should find at least 10 fraud risk factors. in innto how the auditor should follow up on