3. The auditor decides to personally observe inventory instead of asking questions about it. The decision to observe most affected the of audit procedures. A. Extent B. Nature C. Timing D. Intensity 4. The steps that an auditor should take before accepting an audit engagement do not include A. Evaluating management's integrity B. Making inquiries of the predecessor auditor (If there is one) c. Obtaining a sufficient understanding of client internal controls D. All of the above steps should be taken prior to accepting an audit engagement