Based on the risk of material misstatement, the auditor can change the nature, extent, and timing of substantive tests. Indicate what kind of change(s) the auditor is making for each item below by clicking the corresponding boxes. If an item does not apply, leave the corresponding box blank. If there are no changes, select None. You may check more than one box for each item. Nature Extent Timing None Description 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 interim and selected a larger sample to test count. 3. Because the last day of year fell on Sunday, the auditor observed the inventory on previous day, 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 as well as repeating the procedures performed in the prior year