Consult Paragraphs 5–8 of PCAOB Auditing Standard No. 8 and Paragraphs 7–10 of PCAOB Auditing Standard No. 12. Based on your understanding of inherent risk assessment and the case information, identify three specific fac- tors about Waste Management that might cause you to elevate inherent risk. When identifying each factor, indicate the financial statement account that is likely to be most affected (and briefly discuss why it is most affected).