please answer without exmplanation

SAI FINAL ASSESSMENT True or False: An accounting estimate is a monetary amount for which the measurement in accordance with the requirements of the applicable financial reporting framework, is subject to estimation uncertainty. The degree to which an accounting estimate is subject to estimate uncertainty will vary substantially FINAL ASSESSMENT Inherent risk factors related to accounting estimates include: a) estimation uncertainty b) complexity c) susceptibility to management bias d) control deficiencies True O False 0 a, b and d only b o a, b and c only ab b. d b, cand d only band d only SA 540 Revised Auditing accounting estimates - Part ISA 540 Revised): Auditing accounting estimates - Part le SA FINAL ASSESSMENT When determining the nature and extent of a retrospective review, which factor might indicate that a less detailed review, such as analytical procedures, is sufficient? FINAL ASSESSMENT When do we design and perform tests over the operating effectiveness of controls over management's financial reporting process relevant to accounting estimates? Select all that apply when there is an expectation that the controls are operating effectively O estimates with high estimation uncertainty estimates with significant change from the prior period infrequently occurring estimates O routine estimates they are tested for all controls relevant to accounting estimates substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level testing controls is done as part of risk assessment and planning when we obtain an understanding of controls for significant risks where we plan to rely on controls