The first general standard requires that an audit of financial statements is to be performed by a person or persons having Question 2 Which of the following standards requires a critical review of the work done and the judgment exercised by those assisting in an audit at every level of supervision ? Question 3 An auditor uses the knowledge provided by the understanding of the internal control structure and the final assessed level of control risk primarily to determine the nature , timing , and extent of the Question 4 An auditor ' s primary consideration regarding an entity ' s internal control structure policies and procedures is whether the policies and procedures Question 5 To obtain evidential matter about control risk , an auditor selects tests from a variety of techniques including Question 6 Prior to commencing fieldwork , an auditor usually discusses the general audit strategy with the client ' s management . Which of the following matters does the auditor and management agree upon at this time ? Question 7 Which of the following factors most likely would cause a CPA to decline to accept a new audit engagement ? Question 8 Which of the following factors would least influence an auditor ' s consideration of the reliability of data for purposes of analytical procedures ? Question 9 A previously communicated significant deficiency ordinarily should be communicated again if Question 10 Which of the following statements concerning analytical procedures is correct ? Question 11