answer what you can see please

Question 17 (3 points) Honaker, CPAs is conducting an audit of Bahmanziari Company, a continuing audit client. Last year control risk was assessed as low, whereas this year control risk is assessed as moderate. All of the following responses to this change in assessed control risk would be appropriate, except: O expand the audit sample size O move audit tests from year-end to an interim date send positive confirmations instead of negative confirmations Operform substantive tests of transactions and balances instead of analytical procedures Question 18 (3 points) Which of the following is NOT a test of controls? Reviewing sale orders to determine if they include the signature of the credit manager. Asking the client personnel about how checks are signed when the individuals who normally perform the procedures are ill or on vacation Calculating the inventory turnover ratio and comparing it to the same ratio for the past two years. Reperforming the bank reconciliation for two months of the year. Observing the client's staff counting the year-end physical inventory to determine if they are following the inventory instructions. Question 19 (3 points) When is an auditor required to obtain an understanding of the company's internal controls? O only when, in the judgment of the auditor, there is a significant risk of fraud on all audits on audits for both public and private companies where a reliance strategy is used only on audits of public companies where the auditor is issuing an opinion on the internal controls on the audits of all public companies Question 20 (3 points) Under GAAS, there is a presumption that there is a fraud risk related to: misappropriation of assets revenue recognition under reporting liabilities O senior management override of controls understating expense