Need answered within 2 hours, sorry for short notice, will tip nicely! short answer essay needed for both questions

SAS 99 requires auditors to identify risks that need further examination in order to determine the full extent of a possible fraud. (a) Name three of these risks and give examples of each. (b) If after conducting a thorough audit, the auditor believes there is a likelihood of misstatements that could be material to a companys financial statements, what should the auditor do? Name the four items.(Points : 31)

Question 2.

2.(TCO 3) Arthur Levitt stated that the SEC was seeing five accounting gimmicks of accounting hocus-pocus that were proving problematic. Name three of these gimmicks and explain in detail.(Points : 31)

Need answered within 2 hours, sorry for short notice, will tip nicely! short essay answer required for the 2 questions