Question 31 6 pts Our text identifies three types of audit procedures: (1) Risk Assessment Procedures, (2) Tests of Controls, and (3) Substantive Procedures. Each of these types may be required by the ASB and/or the PCAOB as a component of generally accepted auditing standards. Match the audit procedure types on the left to the appropriate requirement on the right. Risk Assessment Procedures [Choose] Elective for all audits Required for some audits Required for all audits TCTUUSC Tests of Controls Substantive Procedures Choose 4 Question 32 6 pts We noted three periods where analytical procedures may be performed during a financial statement audit: (1) Planning Phase, (2) Fieldwork Phase, and (3) Final Review Phase. The use of analytical procedures may be required by the ASB and/or the PCAOB as a component of generally accepted auditing standards. During the Planning phase [ Choose ] During the Fieldwork phase [Choose ] During the Final Review phase [Choose ] Question 31 6 pts Our text identifies three types of audit procedures: (1) Risk Assessment Procedures, (2) Tests of Controls, and (3) Substantive Procedures. Each of these types may be required by the ASB and/or the PCAOB as a component of generally accepted auditing standards. Match the audit procedure types on the left to the appropriate requirement on the right. Risk Assessment Procedures [Choose] Elective for all audits Required for some audits Required for all audits TCTUUSC Tests of Controls Substantive Procedures Choose 4 Question 32 6 pts We noted three periods where analytical procedures may be performed during a financial statement audit: (1) Planning Phase, (2) Fieldwork Phase, and (3) Final Review Phase. The use of analytical procedures may be required by the ASB and/or the PCAOB as a component of generally accepted auditing standards. During the Planning phase [ Choose ] During the Fieldwork phase [Choose ] During the Final Review phase [Choose ]