Q37:

Amounts of fraud are usually considered ________ important than unintentional errors of equal dollar amounts.

a.

less

b.

more

c.

irrelevant

d.

equal

Q38:

Auditing standards ________ that the basis used to determine the preliminary judgment about materiality be documented in the audit files.

a.

allow

b.

permit

c.

advise

d.

require