• Which factor deals most directly with expected intentional misstatements?
  • The SAS provide authoritative guidance.
  • Independence is required for performing attest engagements.
  • The auditor wants to minimize the likelihood of association with a client whose management lacks integrity.
  • Remember that audits may sometimes be affected by subsequent discovery of facts existing at the date of the audit report.
  • What real world difficulty makes detecting misstatements difficult?
  • For most assertions tests of controls are not required.
  • The auditor is trying to determine the effectiveness of internal control.
  • The auditor is not evaluating the effectiveness of internal control.
  • Which set of procedures is used to design the others?