Paul Fraser is performing a preliminary risk identification for the planning stage of the audit of Dallas Dust Busters Inc. From the following list, select (v) for the factors that would be considered in Paul's risk identification of Dallas Dust Busters Inc and (X) for others. a) Review closing procedures b) Review customer and vendor lists c) Understand IT environment Y d) Assess effectiveness of controls e) Identify customer retention policies f) Understand the client g) Communication with Dallas Dust Busters's legal counse h) Identify fraud risk ~ i) Identify going concern risk j) Performing a background check on executive team