Which scheme does not inflate sales? a. recognizing sales on disputed claims against customers b. recognizing sales without shipping the goods. c. understating allowances for sales discounts d. recognizing full sales amounts for partial shipments e. all inflate sales . Auditors may identify conditions during fieldwork that change or support a judgment about the initial assessment of fraud risks. Which of the following conditions should alert an auditor about the initial assessment? a. missing or conflicting evidence b. discrepancies in the accounting records c. unusual relationships between the auditor and management d. larger firms often undertake a higher number of complex transactions that may leave them open to accusations of unscrupulousness e. none of the above 1. Which of the following is not a factor that relates to opportunities to commit fraudulent financial reporting? a. lack of controls related to the calculation and approval of accounting estimates ineffective oversight of financial reporting by the board of directors c. managements practice of making overly aggressive forecasts . high turnover of accounting, internal audit and information technology staff e. none of the above