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What are some events that occured to Tesla Motors that might be a concern for...

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Accounting

What are some events that occured to Tesla Motors that might be a concern for auditors?

For instance Tesla Motors is banned from doing business in Texas, therefore Texas customers must buy cars in another state and Tesla must conduct the transaction as an out of state transaction ... how is that an audit risk?

I need additional examples and reasons why they affect the audit plan

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