1. 2. Which of the following is not among the specific auditing procedures the auditor performs to obtain additional audit evidence? a. making subsequent events review b. reading minutes of meetings c. reviewing evidence concerning litigation, claims, and assessments d. obtaining client representation letter e. performing analytical procedures Ordinarily, type 1 subsequent events require: 1 a. adjustment. b. adjustment and disclosure. c. a disclaimer. d. inclusion as a reportable condition. e. Disclosure. Which of the following statements about understanding internal control is not true: a. The auditor uses the knowledge of the system of internal control to design further audit procedures to collect evidence. b. In the presence of a strong system of internal control, the auditor may choose to collect less evidence about transactions or balances. c. In the audit of a private company, it is necessary to express an opinion on the system of internal control over financial reporting. d. A thorough understanding of the system of internal control assists the auditor in identifying potential types of misstatements. e. A thorough understanding of the system of internal control assists the auditor in understanding the risk of material misstatements. A client's refusal to provide a client representation letter to the auditor will normally require the auditor to: a. issue a qualified opinion or a disclaimer of opinion. b. issue an unqualified opinion with an explanatory paragraph. c. issue a qualified or adverse opinion. d. issue a standard three-paragraph unqualified opinion. e. contact the audit committee for the relevant information