I've been invested in Google for the last few years. Last month they
did a 20:1 stock split, so they have been relevant in the finance world.
https://www.sec.gov/Archives/edgar/data/1652044/00016520442
1000010/goog-
20201231.htm#id55be7992b374e1a9a2bc48887ddbb3f_19
One risk could be the temptation of overstating their number of
users/customers. Google receives over 80% of their total revenue
from advertisers. If they aren't producing and increasing the number
of users that will see those ads, advertisers may move and choose a
different site. An auditor may verify the validity of the list of users.
I'm sure there is a way to manipulate a site to generate fake users, and
the auditor needs to be aware of that.
