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QUESTION 3 Which of the following statements is not true about auditing and information risk? O A. Auditing has no effect on either the risk-free interest rate or business risk, but it can significantly reduce information risk O B. Audited financial statements may not meet the needs of certain users and the cost of reducing information risk may be higher than the benefits in some situations. C. Audited financial statements can usually reduce Information risk sufficiently to satisfy users at reasonable cost. D. None of the above. QUESTION 4 Which of the following services performed by the auditor is not classified as a compliance audit? A. The auditor determines if the disbursements of the Ministry of Education are in accordance with the authorized expenditures. B. The auditor provides assurance that amount of organic ingredients included in a company's products is consistent with USDA organic regulations. C. The auditor evaluates whether the credit approvals are granted to the customers in accordance with the allowable credit limits D. None of the above