3. And entities income statements were missed dated due to the recording of journal entries that involved debits and credits to an unusual combination of expense and revenue accounts. Auditors most likely could have detected this irregularity by
a. tracing a sample of journal entries to the general ledger
b. evaluating the effectiveness of the internal control policies and procedures
c. investigating the reconciliations between controlling accounts and subsidiary records
d. preforming analytical procedures designed to disclose differences from expectations

4. An important method used by Auditors to learn of material contingencies is
a. examining documents and the client's position concerning contingencies
b. inquiring And discussing them with management
c. obtaining responses to an attorney letter
d. confirming accounts receivable with the clients customers