Question 12 5 pts Which of the following is the highest quality evidence? 1. The client's general ledger. 2. A verbal assurance by management. 3. The auditor's observation of the client's recording of sales transactions. 4. A letter provided by the client's attorney. 0 1 O 2 03 04 Question 13 5 pts A statement describing management's responsibilities and the auditor's responsibilities should be included: 1. In the audit report. 2. In the engagement letter. 3. In the auditor's statement of professional skepticism. 4. I and II only. 5. Il and Ill only. O 1 02 O 3 04 O 5