QUESTIONS Which of the following explanation bout describes the purpose of apply? A. A technique used by cont personnel to cover up the embezzlement of cash b an approach usne by client personnel to eliminate lerences botween a customer's records and clot's records reported on conterations An agreement containing contract terms that are not part of a formal sales contract d. A procedure used by the auditor to obtain evidence when a positive confirmation is not returned QUESTION 36 After identifying the risk of material mistatement, the auditor develops an audit plan in response to those risks. Which of the following plans for testing revenue would be most likely when the auditor believes that control risk is high The auditor plans to obtain 100% of the necessary audit evidence from substantive analytical procedures b. The auditor plans to obtain 40% of the necessary audit evidence from test of controla nd remaining 60% from substantive analytical procedures. 6. The only evidence the auditor plans to obtain is tests of details d. The auditor plans to obtain the majority of the necessary audit evidence from tests of controls