**QUESTION>>> Refer to Table 11-2 on page 340. Identify facts that you believe may present a risk of fraud at SCS.>>>

Please review Case 11-33 (Kent, CPA) in your textbook.

11-33 (Objectives 11-2, 11-3, 11-4) Kent, CPA, is the engagement partner on the financial statement audit of Super Computer Services Co. (SCS) for the year ended April 30, 2011. On May 6, 2011, Smith, the senior auditor assigned to the engagement, had the following conversation with Kent concerning the planning phase of the audit: