FINAL ASSESSMENT Which of the following may result in a revision to the auditor's risk assessment (and therefore may require significant auditor attention)? Where the presumed risk of revenue recognition cannot be overridden and after performing further substantive audit procedures, no misstatement due to fraud was identified Where a misstatement below the trivial amount was identified while testing the underlying class of transactions Where subsequent to the audit report date, a business combination occurred Where controls related to a particyar area of the financial statements are not implemented; however, risk assessment was not based on an expectation that controls are operating effectively Where risk assessment was based on the expectation that controls are operating effectively, and through testing controls the auditor determines they are not operating effectively