Lewis won the close bout in a unanimous decision , making him the first undisputed titleholder since 1992.
Lewis became the first undisputed titleholder after winning the bout.
Auditors should exercise professional judgment in planning the engagement by obtaining an understanding of the possible effects of fraud, illegal acts, or other noncompliance on the subject matter or assertion of the attestation engagement and by identifying and assessing any associated risks that could have a material effect on the attestation engagement.