In the context of the impact of risk of material misstatement (RMM) on the level of substantive testing, which of the following statements are true in the case of small sample sizes? (Select all that apply.) The combined assessed level of inherent risk and control risk is low. Evidence is collected at year-end. Substantive tests are less effective. The acceptable level of detection risk is high. Which of the following are the conditions when limited tests of details of transactions occurring between the interim period and the year-end are necessary? (Select all that apply.) No significant changes in the control environment have occurred. Major changes are required in internal controls. Controls have been tested. The entity's control environment has been assessed as effective. Which of the following initial procedures do auditors perform before applying substantive procedures when auditing an account balance? (Select all that apply.) Scan the transactions in the account for unusual items. Check if appropriate and understandable terminology is used, as prescribed by the applicable financial reporting framework. Obtain a trial balance or other detailed report for the account. Trace the beginning balance of the prepaid insurance account to the auditor's working papers from the prior year's audit