Pick two cases that we read during the semester and answer the following:

$1-$ What account estimate was the specialist used for and why was this required?

$2-$ What type of assessment should the auditors have performed over the engaged? What procedures did the auditors perform in the case? If not, what should have they done, please provide details considering the facts provided in the cases and how you would have performed a risk assessment.

In your response, make sure to include the name of the case, a brief description of the fraud.

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