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A is corrent because disputes between management and the auditor on accounting matters represents a risky situation.
B is incorrect because companies often have large checks outstanding.
C is incorrect because the sale of assets at a loss may indicate errors in judgment relating to estimating the assets’ life or salvage value and this is less likely to represent fraudulent financial reporting.
D is incorrect because a lack of interest by management in maintaining an earnings trend does not appear particularly risky, as contrasted to a circumstance in which management is extremely concerned with maintaining such a trend.