Inherent Risk ) Drea Tech Company has been growing rapidly and has recently engaged your firm as its auditors. It is actively traded over the counter (OTC) and believes it has outgrown the service capabilities of its previous auditor. However, on contacting the previous auditor, you learn that a dispute led to the firm's dismissal. The client wanted to recognize income on contracts for iterms produced but not shipped. The client believed the contracts were firm, and that all the principal revenue-producing activities were performed. The change in accounting principal would have increased net income by 33 percent during the last year