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What are unrecorded liabilities, and how can auditors search for them? Are they intentionally unrecorded, and what are the

1)  What are unrecorded liabilities, and how can auditors search for them? Are they intentionally unrecorded, and what are the implications of this practice? 

2)  What does "channel stuffing" mean? Have any companies actually ever done this? What are the implications? Is this ethical? Why or why not?  

write one paragraph for each question

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