An auditor may appropriately compensate for a weakness in an entity's internal controls by increasing the a. level of detection risk. b. extent of tests of controls. c. proportion of audit procedures performed prior to year-end. d. sample sizes for substantive tests.

13. Which of the following types of documentation is required for every audit engagement under GAAS? A flowchart of each major transaction cycle. A planning memorandum. A management letter stating that no internal control deficiencies were found. A written audit plan.