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A detailed record of work completed, and evidence gathered in forming the audit opinion is confidential and should not be shared with client personnel is referred to as the audit plan should be submitted by the auditor to management for approval Is contained in the working papers The completeness assertion relates to all transactions and events that should have been recorded have been recorded all accounts are valued at their correct amounts all entries are recorded in the correct period all payroll accounting records are complete and accounted for During the risk assessment phase of the audit, auditors assess the risk of a material misstatement due to Timing differences such as bringing forward the recognition of revenues and delaying the recognition of expenses is an example of_ balance sheet benchmarks planning materiality performance materiality fraudulent financial reporting Where does the responsibility for preventing and detecting fraud rest? Solely with the CEO Solely with the CFO With client management and those charged with governance With the auditors