please answer all 3 question within a half hour please

25. Audit planning occurs at the beginning of the engagement only Dis revisited throughout the audit as more information is obtained Bis conducted separately for the financial statement and ICFR audits must be completely documented before the audit begins 26. The definition of materiality can include all of the following except amounts that will not make a difference prudent officials reasonable persons individual or aggregated matters 27. Tests of controls can be combined with substantive procedures >apply only to the financial statement audit are only important to a public company audit