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Following is a sample case of the Audit Risk Model: (Remember RMM = IR X CR) AR= RMM X DR .05 50 X 10 For this case, explain whether there will be a lot of substantive Testing or only a modest amount able. The Securities and Exchange Commission determined that Sunbeam's bill and hold sales did not meet existing rules for Revenue Recognition. Explain what the SEC's position was: A part-time accounts payable clerk who believes he produces more work than higher paid full time employees and uses this as a justification for stealing from his employer is an example of which fraud risk factor