5. Which of the following factors would not affect inherent risk? a. dollar size of account b. whether segregation of duties controls have been appropriately implemented c. complexity of transactions d. the current economic conditions 6. Which of the following changes affects the consistency of financial statements and therefore, have to be included/discussed in the auditor's report? A) Error corrections not involving principles B) Changes in accounting estimates C) Variations in the format and presentation of financial information D) A discretionary change in accounting entity 7. Which of the following I NOT s true about a compllation? a. It involves preparing the clients financial statements b. does not require auditor independence c. auditor disclaims from issuing an opinion d. It involves compiling the auditor compiling the working papers at the wrap stage of the audit