Question 10 (1 point) Listen Which of the following assertions does not relate to classes of transactions? Occurrence o completeness Accuracy Rights and obligations Question 13 (1 point) Listen Which of the following is an example of an opportunity to commit fraud? Unduly aggressive accounting decisions by management, especially for current year earnings Significant judgment needed to determine the total of an account balance or class of transactions O A decentralized organization in which there is inadequate monitoring Difficult to audit situations, such as frequent and significant transactions that are difficult to audit Question 14 (1 point) Listen Which type of substantive procedures do auditors ordinarily use when testing income statement accounts? Confirmations Recalculations Analytical procedures Observations