See the "Just for FEET, Inc." case for this question.

Prepare a comprehensive list, in a bullet format, of the audit risk factors present for the $1998$ Just for Feet audit. Identify the five audit risk factors that you believe were most critical to the successful completion of that audit. Rank these risk factors from least to most important and be prepared to defend your rankings. Briefly explain whether or not you believe that the Deloitte auditors responded appropriately to the five critical audit risk factors that you identified.