1. Analytical procedures are conducted during the risk assessment phase of the audit to ________.
   1. highlight normal fluctuations in accounts
   2. aid in the elimination of risk
   3. identify accounts at risk of material misstatement
   4. complete the audit work
2. Which of the following would be least likely to help you assess the integrity of management?
   1. Interviews with human resources about its long-term disability provider.
   2. Interviews about the reputation of the client, its management, directors, and key stakeholders with the previous auditor.
   3. Interviews with management about its attitude to risk exposure.
   4. Interviews with the prior auditor about the clients reasons for switching audit firms, if the company was previously audited.