1/ Can breaching confidentiality compromise an auditor's independence? Explain.

2/ When a client struggles to generate profits due to Covid lockdown? What would be a potential risk (of overstatement or understatement)? Explain your answer.

3/ What are differences between inherent risk and control risk?

4/ What are differences between completeness and cut-off? Can be cut-off be a key assertion for accounts receivable? Explain your answer.

5/ Is it the auditor's responsiblity to ensure the effectiveness of a client's internal control? Explain your answer.

6/ Can confirmations be used to test controls? Explains.

7/ Tracing is primarity directed towards verifying which of assertions? Explain

8/ Can we use confirmation to test accuracy, valuation and allocation in assertions? Explain.

9/ For expenses, in which circumstances can be the assertion "occurence" be at risk?

10/ Adding an emphasis of matter to an auditor's report does not affect the auditor opinion. So what is the purpose of "emphasis of matter"?