Indicate whether you agree or disagree with the following statements and explain your reasoning.

a) Paula Faconi has just completed a risk assessment and has identified key risk factors at Darwin Industries. When asked by one of her staff members Whats next?, she replies: Now that we have identified the risks, its time to perform some planning in order to obtain sufficient appropriate audit evidence.

b) Roni Khali was assigned to the Inglis Glass Company audit. She was ensuring that when recognizing revenues, all transactions and events that should have been recorded have been recorded. She was testing the occurrence assertion.

c) Benoit Chausson, CPA made the following true statement: The appropriateness of audit evidence refers to its relevance and reliability. He then added: Reliable information is logically connected to an assertion Relevant information reflects the true state of the information