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R3.12 (LO S) If auditors adopt a predominantly substantive ap- proach to the audit, do they have to consider and test the dient's in- teral controls? Explain. 13.15 (LO 6) In the context of fraud, explain the differences be- tween (1) incentives and pressures, (2) opportunity, and (3) attitudes and rationalization. Why is it important for an auditor to consider cli- ent systems relevant to all three concepts