Principles related to the auditor's responsibilities in the audit stress important personal qualities that the auditor should possess, which include

a) being responsible for sufficiently planning an audit to ensure an adequate audit and proper supervision of assistants

b) expressing an opinion in the form of a written report about whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework

c) assessing the risks that the financial statements contain material misstatements and then performing further audit procedures in response to those risks to determine whether material misstatements exist

d) having appropriate competence and capabilities to perform the audit

When control policies and procedures are believed to be effectively designed and implemented, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient appropriate evidence to support that assessment, the auditor performs

Group of answer choices

a) substantive tests of controls

b) test of controls

c) tests of details of controls

d) substantive analytical procedures on controls

What type of auditor has the responsibility for enforcing the federal tax laws as they have been defined by Congress and interpreted by the courts?

Group of answer choices

Internal revenue agents

External auditors

Government accountability office auditors

Internal auditors