analytical procedures Planned detection risk for tests of details of balances Planned audit evidence for tests of details of balances Performance materiality the planning phase of the audit, you meet with Pinnacle's management team other planning activities. You encounter the following situations that you and perform and perform believe may be relevant to the audit: 1 Your firm has an employee who reads and saves articles about issues that may affec key clients. You read an article in the file titled, "EPA Regulations Encouraging Solar- Powered Engines Postponed?" After reading the article, you realize that the regulations management is relying upon to increase sales of the Solar-Electro division might not go into effect for at least ten years. A second article is titled, "Stick to Diesel, Pinnacle!" The article claims that although Pinnacle has proven itself within the diesel engine ndustry, they lack the knowledge and people necessary to perform wellin the solar- powered engine industry You ask hou management for a tour of the Solar-Electro facilities. While touring the ware- you notice a section of solar-powered engines that do not look like the ones on Pinnacle's Web site. You ask the warehouse manager when those items actured. He responds by telling you, "I'm not sure. 've been here a Se ar and they were here when I first arrived." Chapter 9 /ASSESSING THE RISK OF MATERIA analytical procedures Planned detection risk for tests of details of balances Planned audit evidence for tests of details of balances Performance materiality the planning phase of the audit, you meet with Pinnacle's management team other planning activities. You encounter the following situations that you and perform and perform believe may be relevant to the audit: 1 Your firm has an employee who reads and saves articles about issues that may affec key clients. You read an article in the file titled, "EPA Regulations Encouraging Solar- Powered Engines Postponed?" After reading the article, you realize that the regulations management is relying upon to increase sales of the Solar-Electro division might not go into effect for at least ten years. A second article is titled, "Stick to Diesel, Pinnacle!" The article claims that although Pinnacle has proven itself within the diesel engine ndustry, they lack the knowledge and people necessary to perform wellin the solar- powered engine industry You ask hou management for a tour of the Solar-Electro facilities. While touring the ware- you notice a section of solar-powered engines that do not look like the ones on Pinnacle's Web site. You ask the warehouse manager when those items actured. He responds by telling you, "I'm not sure. 've been here a Se ar and they were here when I first arrived." Chapter 9 /ASSESSING THE RISK OF MATERIA