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A is corrent because the inability to generate cash flows from operations while reporting earnings and growth is explicitly included as a risk factor; such a situation causes one to question whether the earnings being reported are proper.
B is incorrect because while many managements share an interest in increasing the entity’s stock trend (e.g., increase price), the lack of such an interest does not indicate particularly high risk of fraudulent financial reporting.
C is incorrect because large amounts of liquid assets are often relatively easily to audit, and not indicative of fraudulent financial reporting.
D is incorrect because the granting of debt covenants is often necessary and appropriate when obtaining debt financing.