Indicate if each of the following independent statements are True or False. No explanations are required.

(a) The level of assurance provided by an Review is more than the level of assurance provided by a Compilation engagement. (b) Sometimes, auditors do not have to perform audit sampling. (c) A material misstatement is one that would affect managements decision making. (d) The lawyers letter should be sent from the auditor to the auditee lawyer near the end of the audit. (e) Association can arise if a third party simply assumes that a professional accountant is involved with information issued by an enterprise. (f) Detection risk is the probability that the auditors procedures will fail to detect a misstatement that has occurred and has not been corrected by the companys internal controls. (g) When auditing large dollar finance and investment transactions, good controls tend to decrease the amount of substantive testing required. (h) When confirming accounts receivable balances, negative confirmations are considered more reliable than positive confirmations. (i) Haphazard sampling techniques are not permitted due to potential judgmental biases. (j) AR lapping is manipulation of accounts receivable to cover a theft or fraud.