1. Auditors communicating directly with a client's bank regarding the existence of the client's cash account balances at year-end would be an example of an: a-audit issue

b-illegal communication

c-internal source

d-independent source

2.The rights and obligations assertion relates to ________.

amounts being recorded in the correct periods

management asserting rights to assets such as accounts receivable

the entity holds or controls the rights to assets, and liabilities are the obligations of the entity.

management obligations to shareholders