The case $61$ winners and losers, incorporation pages $318$ through $320$ at the reading class please answer questions to and three. Two internal accountants and artist played critical rating insuring the financial statement present fairly financial position, knee income, and cash flows. Describe the deficiencies in the systems at WLI. Three.Publicly owned companies are not required to have forward$-$looking statements audit including earnings guidance, although auditors should make sure statements are not made that conflict with the numbers and other disclosures in the financial statements. Do you believe auditors should be required to audit forward$-$looking statements and earnings releases? Why or why why not?