Most customers are pleased with Katie, who is a leader in constructing custom homes. Even though the final purchase price is normally a great deal more than what Katie initially quoted to most customers, they are satisfied with the construction and thus happy to pay the additional fee. However, some customers have sued Katie for irrational and excessive charges to their account (an example being the rates for the special contractors mentioned above). They believe that Katie charges much more than what they paid the contractor. When asked, Katie failed to provide evidence that confirms the cost of such services to Katie. These customers seek over $10 million in damages, and Katie refuses to disclose this information in the financial report. in this case which audit strategy and test of controls should be undertaken along with the related assertion? what kind of risk is related with this?