Please help me with these accounting questions....

1. Fred, employee of ABC Company, notices the company has poor internal controls and lack of segregation of duties. He realizes he could take some cash and record it against miscellaneous expense without anyone catching it if he wanted. Which part of the fraud triangle does Fred's thought relate to? A. Opportunity B. Rationalization C. Pressure D. None of the Above 2. Auditors must provide _______ assurance that the financial statements are presented ________ in all material respects. A. Reasonable; Fairly B. Fairly; Reasonable C. Complete; Justly D. Justly; Complete 3. ____are items that management has full control over and is able to delay or eliminate. A. Nondiscretionary accruals B. Discretionary accruals C. Defining Materiality D. Revenue Recognition 4. ___Requires the auditor to perform professional services with due care. A. Legal Liability B. Statutory Law Liability C. Common-Law Liability D. Liability to Clients 5. Which is one of the UKs six principles on what constitutes adequate procedures? A. Risk Assessment B. Due diligence C. Monitoring and Reporting D. All of the Above E. None of the above 6. The Fraud Triangle consists of: A. Rationalization B. Incentives & Pressures C. Opportunities D. All of the Above 7. A standard auditor's report must include which of the following: A. B. C. D. E. What was audited Management & auditor's responsibilities Scope of the audit The auditor's opinion All of the Above 8. What does privity relationship mean? A. A party's financial liability is limited B. A party can sue if fraud has taken place C. A party has a contractual obligation D. A party may be a user of the financial statements 9. When an auditor acts careless in the application of professional standards that it implies a reckless disregard for the standards of due care is referred to as? A. Negligence B. Due Care C. Fraud D. Constructive Fraud 10. What is the legal term for the intent to deceive, manipulate or defraud? A. Constructive Fraud B. Due Care C. Misfeasance D. Scienter 11. From an accounting perspective, _____ implies a tendency to defer the recognition of assets and items that increase net income while reserving for possible future declines in earnings: A. High secrecy B. High professionalism C. High conservatism D. High flexibility 12. According to CIMA code of ethics, \"When you become so sympathetic to the interests of others as a result of a close relationship that your professional judgment becomes compromised\