Diamond foods annual report

Follow the requirement I give to you 1 to 9:

Explain briefly the techniques used by Diamonds senior management to manipulate the Company’s earnings in fiscal 2010 and 20111.
Was Diamond’s accounting in compliance with IFRS? Explain
Diamond’s Audit Committee concluded that a “continuity” payment made to growers in August 2010 of $20 million and a “momentum” payment made to growers in August/September 2011 of $60 million were not accounted for in the correct periods. How would you determine whether the effect of these payments in incorrect accounting periods was material or immaterial? Provide support for one side.
Why is it important for an auditor to understand a client’s business environment? Provide some examples of Diamond’s business risk contributing to the financial reporting and audit risks that Deloitte had to consider in performing the audit for fiscal 2011.
Explain how the presence of the three aspect of the fraud triangle enabled fraud to occur at Diamond Foods in fiscal 2011.
In representing that the financial statement are presented fairly with the financial reporting framework, management makes assertions regarding the recognition, measurement, presentation, and disclosure of the various elements of financial statements and related disclosures. Which financial statement assertions are likely violated as a result of Diamond’s incorrect recording of the $20 million and $60 million payments? Explain
At which stages in the audit should the auditor exercise professional skepticism? How does exercising professional skepticism impact audit procedures?
In Exhibit 1, Panels A and B present Diamonds common size balance sheets and statements of operations, respectively. How external auditors can use these statements for analytical procedures? At what point in the audit should the auditors use analytical procedures? Explain
Identity at least two material weaknesses in Diamonds internal control system (WIR asse