disiz64

From Schweser :

SAS No. 99 identified the following four risk factors related to the incentives or pressures (motive) that may lead to fraudulent reporting:

Threats to financial stability or profitability as a result of economic, industry, or firm conditions :

- Excessive third party pressures on management.
- Personal net worth of management or the board of directors is threatened.
- Excessive pressure on management or operating personnel to meet internal financial targets, including sales and profitability.

So that could be the pressure of an external auditor...