Which of the following risks of fraud should ordinarily be presumed on a financial statement audit by the audit team?

Chief financial officer's misappropriation of funds.

Misapplication of revenue recognition principles that could result in overstated revenue.

Management's inappropriate use of reserves.

Lack of expenses related to stock options.

When an auditor reviews a subsequent cash receipt from a customer that the client recorded, this is what type of evidence?

		confirmation
		inquiry
		documentation/inspection
		observation
		reperformance