* Forensic auditors: May not be a Certified Public Accountant. Investigate fraud and white-collar crime. Investigate the effectiveness of company's internal control. Perform engagements that can result in a standard, clean audit report. After preliminary engagement activities, auditor should: * Take a decision to accept or reject client, Understand internal control. Choose appropriate audit report. Evaluate client's business risks and determine materiality. The information is...... if the judgement of a reasonable would not be changed or influenced by the omission or misstatement of information. * Significant Important. Immaterial. Material. One of operational audit objective is to: * Build up recommendations regarding improving entity's performance. Recognize if financial statements are fairly present the entity's operations. Provide opinion concerning internal control. Assess the feasibility of achieving the entity's operational objectives