10. Indicate the most correct alternative to complete the following sentence: The omission of an amount in a report that would have changed how the reader would have reacted had the amount been included in the report, is an example of the auditing concept... materiality. assertions. audit risk. 4 sufficient, appropriate audit evidence. 11. Select the correct statement that exemplifies the audit term "audit risk". 1 Internal controls fail to adapt to changes in the business environment. 2 The auditor selects inappropriate audit procedures. 3 The auditor forms an inappropriate audit opinion. 4 A transaction requires complex accounting calculations. 12. Planning an audit is one of the stages of the audit process. Select a correct reason why it is important to plan an audit. 1 to devote appropriate attention to important areas of the audit