Integrated Case Application- Pinnacle Manufacturing Part 3

d) In part 1 of this case you performed preliminary analytical procedures on pinnacles financial statements. Identify changes In account balances that you believe indicate the potential for fraud and describe the nature of the fraud.

e) Part 2 of the case includes eight situations that you encountered in audit planning. For each situation describe whether it indicates a potential fraud risk. For each potential identify the related fraud triangle element.