1 * An auditor selects the type of tests to be performed, when planning an audit. The type of test represented by the calculation of a current relationship for the client would be:

a-Analytical procedures

b-Test of internal controls

c-Proof of balance details

2 * In communicating the purpose of internal controls, it is important to note that internal controls a-It can be one hundred percent effective b- Are the sole responsibility of the auditor