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B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5) Missing inventory or physical assets. (6) Unavailable or missing electronic evidence, inconsistent retention policies. C. Problematic or unusual relationships between auditor and management, such as: (1) Denial of access to records, facilities, employees, customers, vendors others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual delays in providing information. (5) Tips or complaints about alleged fraud