An assessment of control risk that is too high may lead the auditor to perform Select one: a. More tests of controls than necessary. b. More substantive tests than necessary. c. Fewer tests of controls than necessary. d. None of the above. Clear my choice Which of management's assertions with respect to implementing internal controls is the auditor primarily concerned? Select one: a. efficiency of operations Ob, reliability of financial reporting O c effectiveness of operations . d. compliance with applicable laws and regulations Clear my choice Which of the following is least likely to impair a CPA firm's independence with respect to an audit client in the Omaha, Nebraska office of a national CPA firm: Select one: a. A partner in the Omaha Office owns an immaterial amount of stock in the client. O b. A partner in the Wichita office owns 7% of the client's stock O c. A partner in the Omaha office, who does not work on the audit, previously served as controller for the audit client. O d. A partner in the Kansas City office is also the vice president of finance for the audit client. Which of the following is least likely to impair a CPA firm's independence with respect to an audit client in the Omaha, Nebraska office of a national CPA firm: 1020 Select one a. A partner in the Omaha office owns an immaterial amount of stock in the client. b. A partner in the Wichita office owns 7% of the client's stock. c A partner in the Omaha office, who does not work on the audit, previously served as controller for the audit client. d. A partner in the Kansas City office is also the vice president of finance for the audit client. Geamy choice