QUESTION 30 After the auditor has completed test of controls and drawn a conclusion about control risk, the auditor will want to make decisions about the timing of substantive testing the auditor will want to make decisions about the extent of substantive testing the auditor will want to make decisions about the nature, timing and extent of substantive testing the auditor will want to make decisions about the nature of substantive testing QUESTION 31 Some key issues to consider when preparing data for audit data analytics are Does the data need to be cleaned? Does the data agree with the general ledger and the financial statements? Is the data complete? All these answer choices are correct. QUESTION 32 If the auditor is auditing revenues and identifies gaps in the sequence of pre-numbered sales invoices, the auditor may be facing a valuation problem, even if the file reconciles with the general ledger the auditor is unlikely facing a valuation problem, even if the file reconciles with the general ledger the auditor may be facing a completeness problem, even if the file reconciles with the general ledger the auditor is unlikely facing a completeness problem, even if the file reconciles with the general ledger