FINAL ASSESSMENT Which of the following may be considered an adequate description of how a key audit matter was addressed in the audit? Select all that apply. Acquisitions: Our audit procedures included substantive procedures to respond to the risk of material misstatement related to the key audit matter Provisions: Our audit procedures included tests of controls to respond to the risk of material misstatement related to the key audit matter Revenue recognition: Our audit procedures to address the risk of material misstatement relating to revenue recognition, which was considered to be a significant risk, included: testing of controls, assisted by engagement team members who have specialized skills or knowedge in IT, including controls over inputs to the revenue calculation, and following up on variances from our expectations Deferred tax assets: Our audit procedures were designed to respond to the risk of material misstatement related to the key audit matter Going concern assessment: We have spent significant audit effort, including the time of senior members of our engagement team, in assessing the appropriateness of the assumptions applied in the going concern assessment, including estimates of future performance of [the entity] FINAL ASSESSMENT For each consideration related to describing a key audit matter listed here, determine whether its application would be appropriate or not