1. Define and explain the differences among several kinds ofemployee frauds that might occur at an audit client.
1a.Identify and explain the three conditions (i.e., the fraudtriangle) that often exist when a fraud occurs.
1b. Identify the relevant assertions and risks of materialmisstatement that are typically related to the cash balance.
1c. Give examples of substantive procedures used to test cashand relate them to the relevant assertions.
