Generally, the amount of audit evidence that the auditors need to gather is inversely proportional to the risk level detected at the audit client's financial statements and operations. Auditors have the opportunity to evaluate the level of an audit clients' risk level by performing risk assessment procedures at the beginning phase of the audit engagement. One means of assessing risk can be having the audit client complete internal control questionnaires. Are there other ways of assessing the audit clients' risk level that you can think of? Explain.