Refer to Exhibit 9.4 and to the Focus on Fraud features Channel Stuffing at Arthro Care-The Importance

Question:

Refer to Exhibit 9.4 and to the Focus on Fraud features "Channel Stuffing at Arthro Care-The Importance of Professional Skepticism" and "The Importance of Professional Skepticism in Auditing Revenue at Tvia." What methods have been used to fraudulently inflate revenue? How can auditors use professional skepticism to help identify these fraud schemes?