ACC case question

Fraud at ALC and Broadwind, two Grant Thornton clients
In 2015, the Securities and Exchange Commission issued an administrative and cease-and desist order against Grant Thornton and two partners as a result of two frauds that, in the SEC’s view, should have been detected by the auditors.
Gain an understanding of the key elements of the SEC enforcement releases against Grant Thornton and the two audit partners involved. Note: you do not need to read the entire documents, however it is important for you to gain a solid understanding of the circumstances that led to the enforcement action. Hint: section III is an informative section. Be sure that you understand the (1) nature of the fraud (what was done), and (2) the auditor’s actions. Your assignment is to answer the following questions as they relate to the case. It is important that you write clearly and do not just copy information out of the documents.

Read that two documents and answer the questions.
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