Can you Please explain to me these Multiple Choices? Thanks!

The auditor evaluates the effectiveness of internal controls and if it is determined that controls are ineffective, the auditor O obtains evidence through performing substantive procedures. O resigns from the audit. Oobtains evidence through increasing the controls testing sample size. O discusses this with those charged with governance.When auditing sales and receivables, the auditor's objective is to O identify applicable assertions. O design controls over sales and receivables. O obtain sufficient appropriate evidence about each significant assertion. O detect fraud.The auditor obtains evidence of pledging, assigning, or factoring of accounts receivable through O board minutes and discussion with management. O substantive testing of details of balances. customer confirmations. review of the accounts receivable subsidiary ledger.The responsibility to satisfy sales and receivables audit objectives is that of the board of directors. Oauditor. Oaudit committee. shareholders.The auditor may use a combination of tests of controls and substantive procedures to achieve O the audit plan. O the audit objectives. the audit strategy. Othe assessment of inherent and control risks.The occurrence assertion for merchandise sales transactions relates to which of the following? Recorded sales are accurate. Recorded sales represent goods that were shipped during the period. Recorded sales represent services provided during the period. Recorded sales are for customers that exist.The management representation letter should be obtained O during substantive testing. from the audit committee. O at the beginning of the audit. O at the end of the audit.When reviewing the authorization of discounts and returns, the auditor is satisfying the completeness assertion. occurrence assertion. accuracy assertion. classification assertion.The vouching of accounts receivables involves tracing credits to sales adjustment authorizations. tracing debits to supporting cash receipts. Otracing credits to sales invoices. discussions with customers.If a fictitious sale has been recorded, this affects the O occurrence of accounts receivable. O occurrence of sales and existence of accounts receivable. existence of sales. valuation of accounts receivable