no need for any explanations only need the answer please

Question 13 (0.25 points) Which of these factors could be the cause of a material misstatement? (i) Selection of inappropriate accounting policies. (ii) Inadequate disclosure. (iii) Disagreement with those charged with governance in relation to the financial report. O a) (i) and (ii) only. O bl (i) and (iii) only. O C) (ii) and (iii) only. Q d) (i), (ii) and (iii). Question 14 (0.25 points) The auditor relies on the management representation letter to: O a) guarantee the absence of management fraud. 0 b) confirm written representations given to the auditor. O C) document the continuing materiality of management representations. 0 d) reduce the possibility of misunderstanding concerning management's representations. Question 15 (0.25 points) Material disagreements with management will result in either: 0 a) an adverse opinion or an unqualified opinion. 0 b) a qualified opinion or adverse opinion. 0 C) an emphasis of matter or adverse opinion. 0 d) an unqualified opinion or a qualified opinion. Question 16 (0.25 points) Which of the following is the first step an auditor performs when performing analytical procedures? 0 a) identify the computation, comparison or relationship to be made or investigated. 0 b) determine appropriate procedures for investigating the reasons for differences if they are significant. 0 C) draw conclusions. 0 d) assess the reliability of any data to be used. Question 17 (0.25 points) The auditor's report will not require a modified opinion where: O a) a significant uncertainty exists. 0 b) there is a disagreement with those charged with governance. 0 C) a limitation of scope of the engagement exists. 0 d) the financial report is true and fair. Question 18 (0.25 points) Financial statements are usually prepared on the going concern basis. The auditor is required by ASA 570 (ISA 570) to assess the risk of going concern problems at which stage of the audit? 0 a) during the final review. 0 bl the planning stage. 0 C) the planning stage and again during the final review. 0 d) ASA 570 (ISA 570) does not require the assessment of the risk of going concern problems, this is left to the directors