Need help with audit pls :( Is there a logic behind this?

1.Based on audit evidence gathered and evaluated, an auditor decides to decrease the assessed level of control risk from that originally planned. To achieve an overall audit risk level that is substantially the same as the planned audit risk level, the auditor would:

a.increase materiality levels

b.decrease detection risk

c.increase detection risk

d.increase inherent risk

2.When an employee who is authorized to make customer entries in the accounts receivable subsidiary ledger purposefully enters cash received into the wrong customer's account, that employee may be suspected of

a.kiting.

b.lapping.

c.floating.

d.shorting.

3.Which of the following is correct with respect to the design and use of business documents?

a.The documents should be in paper format.

b.Documents should be designed for a single purpose to avoid confusion in their use.

c.Documents should be designed to be understandable only by those who use them.

d.Documents should be prenumbered consecutively to facilitate control over missing documents.

4.Tests of controls should be performed after substantive tests of transactions.

a.true

b.false

5.An exception or deficiency found in a test of controls

a.indicates a financial statement misstatement.

b.indicates the likelihood of a misstatement.

c.indicates that the financial statements are fairly stated.

d.indicates that an adverse opinion is warranted on the audit of internal control.