41. Accordingly to Statement on Auditing Standards No. 99, Considerations of Fraud in a Financial Statement Audit, which of the following risk factors most likely represents an opportunity for management to commit fraud? A. Revenue estimates that are based on subjective judgments. B. Excessive interest by management in increasing the stock price. C. Excessive competition in the industry resulting in declining margins. 42. When screening for potential equity investments based on return on equity, to control risk, an analyst would be most likely to include a criterion that requires: A. positive net income. B. negative net income. C. negative shareholders' equity