If management fails to provide adequate justification for a change from one generally accepted accounting principle to another, the auditors should O disclaim an opinion on the entity's financial statements because of uncertainty. O Not modify the report because both principles are generally accepted accounting principles. O disclose the matter in an emphasis-of-matter paragraph but not modify the Opinion Section of the report O Modify the Opinion Section and Basis for Opinion Section of the report for lack of conformity with generally accepted accounting principles Which of the following would not be considered when planning an Audit Data Analytic (ADA)? O Determine the relevant financial statement assertions O Determine the sample of the population to be analyzed All of the above would be considered during the planning of an ADA O Determine the overall purpose and specific objectives of the ADA When performing an Audit Data Analytic (ADA), an auditor must exercise professional skepticism in all of the following situations except O When making an assumption while planning the ADA O When assessing the completeness and accuracy of client data When documenting rationale for their professional judgement used during the ADA When making an assumption while evaluating the results of the ADA Which of the following best describes exception testing in internal control testing? OA way of testing a sample of all items in a population to identify violations of a control activity OA way of testing all items in a population to identify violations of a control activity OA way of testing a sample of all items in a population and projecting the results onto the entire population O Away of testing all items in a population to identify design deficiencies in internal controls