> XC Question 15 1 pts When using ratios to discover financial statement fraud, what is typically the most important aspect to evaluate? The size of the ratio The direction of the ratio The change in the ratio The complexity of the ratio Question 16 1 pts Which of the following is a valid reason behind the prevalence of revenue-related financial statement fraud? It is easy to manipulate net income using revenues and receivables accounts. Revenue-related frauds are difficult to hide from detection A reversing effect of the fraud automatically occurs in the subsequent period. Auditors generally focus more on balance sheet items than on revenue accounts