$($a$)$ The auditors considered Phar$-$Mor to be an inherently $$high risk$$ client.$$ List several factors at Phar$-$Mor that would have contributed to a high inherent risk assessment.$($b$)$ Should auditors have equal responsibility to detect material misstatements due to errors and fraud?$($c$)$ Which conditions, attitudes, and motivations at Phar$-$Mor created an environment conducive for fraud could have been identified as red flags by the external auditors?