Questions to be completed:
1. Do you think the COO initially ordered the Financial Statement (F.S.) to be intentionally inflated? Why?
2. How was F.S. inflated?
3. Do you think at least 3 accountants assisted in the intentional F.S. misstatements for so long even after the amounts reached very material amounts? Why?
4. What do you advise these 3 accountants to do when they first know the fraud respectively?