For each of the following Issues, select from the option list provided the audit procedures that most likely would have be useful in preventing the noted failure. Each choice may be used once, more than once, or not at all. 

1. The Auditor Failed To Uncover A Pending Penalty For Underpayment Of Taxes. 

  

Procedure 2. The auditor failed to identify certain legal claims by a competitor for patent infringements. Procedure