What do auditing standards require the auditor to consider when assessing the risk of material misstatements in revenue? (Select all that apply.) A. Since revenue is the almost always the largest account on the income statement and especially susceptible to manipulation; the only useful indicator of fraud is analytical procedures B. Research finds that a majority of financial statement fraud instances involve revenues and accounts receivable. As a result of the frequency of financial reporting frauds involving revenue recognition, auditing standards require the auditor to presume fraud risk is present in revenue recognition in all audits. C. Since revenue and related accounts receivable and cash accounts are especially susceptible to manipulation and theft Auditors will only test revenue if many potential warning signals or symptoms indicate revenue fraud. D. Revenue and related accounts receivable and cash accounts are especially susceptible to manipulation and theft. Therefore, auditors should evaluate the types of revenue and revenue transactions, and the assertions related to these transactions, which may increase fraud risk