QUESTION 35 helps improve the efficiency and effectiveness of the audit The audit strategy phase The reporting phase The risk assessment phase The risk response phase QUESTION 36 Which two audits does an integrated audit combine? A financial statement audit and an audit of the effectiveness of ICFR OA financial statement audit and a compliance audit OA performance audit and an environmental audit A compliance audit and an audit of the effectiveness of ICFR QUESTION 37 is generally the most experienced in an audit team, O Manager Staff/associates O Senior/in-charge O Partner QUESTION 38