4) Which of the following is the most effective method of identifying potential earnings 4) management attempts? A) Inquiry of client management and key financial personnel B) Scanning accounts for unusual items C) Analytical procedures D) Detailed substantive procedures 5) Which of the following items would appear in written representations in the audit of a 5) public entity but not a nonpublic entity? A) Management's opinion as to the effectiveness of its internal control over financial reporting B) Statements related to management's responsibility for the entity's financial C) An indication that all subsequent events have been disclosed to the auditors D) Statements related to management's responsibility for designing internal control to prevent and detect fraud