23 For each of the items below, indicate through the appropriate letter the fundamental principle to which the item is most closely related 8012721 2. 6 1. Maintaining professional skepticism An auditors overall conclusion of the fairness of the client's financial statements 3 The use of an audit plan to identify audit procedures to be performed during the engagement 4. Auditors assessment of the risk of material misstatement Accounting firm policies with respect to the level of expected continuing 5 professional education 6. Expressing an opinion in accordance with the auditor's findings 7. Proper supervision of assistants on the audit Auditors' requests to obtain bank statements directly from financial institutions with whom the client does business 9. An indication that an opinion cannot be expressed 10. Determining and applying an appropriate materiality level 8 23 For each of the items below, indicate through the appropriate letter the fundamental principle to which the item is most closely related 01 20:55 1. Maintaining professional skepticism An auditors' overall conclusion of the fairness of the client's financial 2 statements The use of an audit plan to identify our procedures to be performed 3 during the engagement, 4. Auditors' assessment of the risk of material misstatement 5. Accounting tim policies with respect to the level of expected continuing professional education 8. Expressing an opinion in accordance with the auditor's findings 7. Proper supervision of assistants on the audit Auditors' requests to obtain bank statements directly from financial B. institutions with whom the client does business 9. An indication that an opinion cannot be expressed 10. Determining and applying an appropriate materiality level Responsibilities principle Performance principle Reporting principle