If Auditors Believe the Client Is Under Pressure to Report

Multiple Choice

If auditors believe the client is under pressure to report strong results, which of the following risks exist with regard to the current year's income? (choose two options)

A) Inclusion of revenues earned after year-end
B) Exclusion of expenses incurred before year-end
C) Exclusion of revenues earned after year-end
D) Inclusion of expenses incurred before year-end