Hi I need help in these question in Auditing

For the Following Statements, Please indicate whether you AGREE or DISAGREE AND Explain why you AGREE or DISAGREE. Each Statement is worth 3 marks each.

a. The actual analytical procedures performed in the execution stage of the audit will normally be quite different from the analytical procedures performed in the planning stage.

b At the completion of each audit, an independent review of the audit file is conducted. In most firms, the primary purpose of such a review is to identify and summarize areas that must be reported to the client, such as recommendations to be made to the audit committee and management for enhancing their internal controls or the accounting system.

c. Knowing a client's business well can provide or enhance evidence to support the valuation assertion for accounts receivable.

d. There are four main types of procedures used to test internal controls: inspection, re-performance, enquiry, and observation. Each is equally useful in obtaining reliable audit evidence about internal controls, irrespective of the circumstances of the case.

e. You are engaged to audit the financial statements of a public company. However, during the course of the audit, you find that adjusting entries are required to correct some of the account balances. To save time, you make these adjusting entries.