obtaining an First auditor decided not to perform tests of controls for purposes A. The available evidential matter obtained darough tes control risk of the internal control structure and esing cantrol risk of an eatity.n decided ha most liknly on in the assessed level of control risk a juastified for certain in BA reducti of controls would not support an increased C. It would be inefficient to perforn tests of controls that would result ina tests. controls that would result in a reduction in planned substantive D. The assessed level of inherent risk exceeded the assessed level of l control risk 12. In a properly designed internal control system ss of eustiomer permitied to may be the same write-offs of customer accounts A. Receive and deposit checks, and also approve B. Approve vouchers for payment, and also sign chocks. e C Reconcile the bank statements, and also receive and deposit cash. co D. Sign chocks, and also cancel supporting documents. dhe rol 13. A field test is a A. Test to ensure that a numerical value in a ficld does not exceed some predetermined value, B. A check to ensure that the value in a field falls within an allowable range of values C. A check to ensure that the data in a field have the proper arithmetic sign. D. A check on a fieid to ensure that it contains either all numeric or alphabetic characters. 14. Assessing control risk below maximum involves all of the following except A. Identifying specific controls to rly on. B. Concluding that controls are ineffective. C. Performing tests of controls. D. Analyzing the achieved level of control risk after performing tests of controls. 15. When communicating internal control-related matters noted in an audit of a nonissuer, an and issued on significant deficiencies should indicate that A. Errors or fraud may occur and not be detected because there are inherent limitations in any in system. B. The issuance of an unqualified opinion on the financial statements may depend on correctiw action. C. The deficiencies noted were not detected within a timely period by employees in the norma performing their assigned functions. D. The purpose of the audit was to report on the financial statements and not to provide assu control