$($a$)$ Beginning with the description, input $($cut and paste$)$ the above information into Chat GPT and develop a prompt to elicit the risks of material misstatement for the audit of the financial statements for the year ended $12/31/20$X$8.$ Submit a copy the output from Chat GPT$.($b$)$ From the risks identified by Chat GPT decide which are the $3$ most significant. $($c$)$ Do you believe there risk observations that were not identified by Chat GPT$?$ If so$,$ list them.