7. Which of the five management assertions is being tested when an auditor starts with a reported balance and seek support through internal documentation? 8. What are some of the steps that an auditor takes after an audit engagement has been accepted? 9. What is an audit program? Why is an audit program required? When is the audit program finalized? 10. A successor auditor will seek to talk with the predecessor auditor. How often is then done? When is this done? If the reporting company will not give permission for the successor auditor to talk with the predecessor auditor, what should the successor auditor do? B. According to the text, auditors rely on the audit risk formula to determine the types and amount of audit evidence to collect in order to keep the overall audit risk of engagements Explain Audil Evidence