b. Organization and assembly of documentation in an orderly fashion c. Headings that include the name and signature of the client representative that the auditor interacted with while performing testing. d. Authenticated identification of the person responsible for completing the procedure and conclusions. ANSWER: 28. The processes used by management in developing estimates include which of the following a. Controls over the process. b. The reliability of underlying data in developing the estimate. c. Use of outside experts by management (for example, how they were used and their expertise). d. All of the above. ANSWER: 29. Which of the following is the primary source for evidence to corroborate the existence of pending litigation? a. Vendor confirmations. b. Disclosures in financial statements. c. Management representation letters. d. Attorney confirmations. ANSWER: 30. Performance of audit procedures at an interim date causes the risk of material misstatement occurring between the interim date and the end of the year to do which of the following? a. Decrease. b. Increase. c. Remain the same. d. Become more difficult to ascertain