Evaluation of financial information through analysis of plausible relationships among both financial and nonfinancial data is: * Test of controls Test of details Substantive analytical procedures None of the above Dan Company refuses to disclose any information in relation to the bankruptcy of a major debtor. The receivable from this debtor is material. The CPA believes that all other accounts were stated fairly at the balance sheet date. In such case the auditor would issue a (an): * Disclaimer of opinion O Adverse opinion Qualified opinion O Unqualified opinion When the same employee is responsible for a company's cash and receivables account. Is an example of: * Control Risk Business Risk Inherent Risk Detection Risk