Based on the risk of material misstatement, the auditor can change the nature, extent, and timing of substantive tests. Select from the option list provided the kind of change(s) the auditor is making for each item below. If there are no changes, select None. Each choice may be used once, more than once, or not at all. Description Answer 1. Because of a weakness in controls, the auditor sent positive confirmations rather than negative confirmations to customers. 2. Because of a fraud risk, the auditor took inventory at year end rather than at an interim date and selected a larger sample to test the count. 3. Because the last day of the year was a Sunday, the auditor observed the inventory on the previous Saturday. 4. Because of a larger balance in the equipment account, the auditor tested depreciation for more items. 5. Because accounts payable represented a larger percentage of current liabilities, the auditor sent confirmations in addition to repeating the procedures performed in the prior year