How will a fraud risk surrounding revenue recognition impact the nature, timing, and extent* of testing accounts receivable? Provide examples of impacts on the audit plan. Which procedures would you expect auditors to rely more heavily on with revenue recognition as a fraud risk? fraud risk for revenue recognition could impact multiple balance-related assertions for accounts receivable including existence and valuation and allocation. How will successful test of controls (TOC) and reduction of control risk for accounts receivables impact the nature, timing, and extent* of testing accounts receivable? Discuss briefly.