You recently read a news story about your audit client. The client is not a publicly traded company, but is a non-profit medium sized health care provider that operates three hospitals and several clinics in a large U.S. metropolitan area. The news article indicated that the state is investigating the hospital for allegedly overbilling the state's Medicaid programs for emergency and urgent care clinical services. They allege that the hospital inflated prices for Medicaid patients and also ordered services, such as scans and lab tests, that were never provided to the patients. The news story also indicated that the hospital's Chief Financial Officer has resigned, although the story was indicated that this was unrelated to the Medicaid investigation. Required. These events will most likely affect your financial statement audit of the health care company. Use the Audit Risk Model to indicate the components of audit risk assessment that will be impacted and describe how they will be impacted. Also indicate how this risk assessment will impact the nature, timing, and extent of audit procedures. Be specific!