Q1) Which of the following factors would not usually affect an auditor's planned sample size for an external confirmation of trade accounts receivable?

The number of customer accounts in the receivables ledger

The risk accepted that the sample selected omits a material receivable balance

The expected error or deviation rate

The stratification of the receivables ledger

Q2) The objective of performing audit procedures in relation to segment reporting is to obtain evidence in respect of which of the following?

Presentation and disclosure

Completeness and valuation

Occurrence and existence

Cut-off and classification