Audit documentation is critical to evidence gathering because: A. It demonstrates that an audit has been conductedB. It demonstrates professional skepticismC. It substitutes for making audit judgments and estimatesD. All of the above29. On an organizational level, the key issue in the Parmalat case is: A. The influence of moral intensity on ethical decision makingB. The influence of ethical leadership on accounting and auditingC. The role of ethical leadership and corporate governance in the accounting fraudD. The role of professional skepticism and moral intensity in corporate governance and accounting fraud30. The KPMG tax shelter case deals with: A. The culture of the tax practice and aggressive marketing of tax shelters to wealthy clientsB. The influence of independence and objectivity in selling tax shelter products to audit clientsC. The use of the a realistic possibility of success opinion letter on tax shelters for clientsD. The aggressiveness of tax clients in demanding the firm provide opinion letters on tax shelter products.