Question 9 1 pts Which of the following statements about Key Audit Matters (KAMs) is not true? None of the suggested answers are true. Communication of KAMs is a substitute for disclosures that management are required to make as part of the financial report The auditor does not have to report KAMs in the audit report Where the auditors decide to modify the audit report, they do not include this matter in the KAM section. Question 20 1 pts Which of these would generally be considered the least appropriate form of evidence? The auditor's computation of earnings per share. Pre-numbered sales invoices prepared by the accounts receivable clerk. The auditor's inspection of new machinery acquisitions for the current year where the client is a computer manufacturer. Correspondence from the client's solicitor concerning litigation. Question 28 1 pts Extensive tests of details for an income statement account is least likely to be required when: inherent risk is high. control risk is high analytical procedures reveal some unexpected fluctuations. detection risk is high. Question 37 1 pts For subsequent events occurring during the post-audit period, auditors have a responsibility to: examine only events that come to their attention. discover and evaluate all subsequent events that may have a material effect on the financial statements. examine only events that come to their attention and that existed at the date of the auditor's report. None of the suggested answers are correct