Select appropriate concepts related to risks in the purchasing process for each description given below. A. They consist of errors, irregularities, or omissions associated with the accrual or identification of liabilities on the balance sheet. B. They may contribute to misstatements in the purchasing cycle. C. They arise from any number of areas including failure to record certain expenses, reconcile certain amounts, or record certain payables on a timely basis. D. They create pressures to understate payables in order to report a higher level of working capital