112. Management's risk assessment should include the following special consideration of the risks that can arise from changed circumstances except a. new personnel. b. rapid growth. c. new technology. d. corporate restructurings e. domestic operations. 113. Tests of details of transactions generally use evidence from a. documents obtained directly from external sources. b. direct observation on the part of the auditor. c, inquiry directed to top management personnel. d. documents found in the client's files. e. the body of the client representation letter 114. Which standards of fieldwork primarily affect substantive tests and tests of controls? a. The first standard primarily affects substantive tests and the third primarily b. The second standard primarily affects substantive tests and the third primarily c. The third standard primarily affects substantive tests and the second d. All of the fieldwork standards equally affect substantive tests and tests of e. None of the fieldwork standards affect substantive tests or tests of controls affects tests of controls affects tests of controls. primarily affects tests of controls. controls