Risk assessment procedures are performed by auditors to: a. express an opinion on the financial statements. O b. distribute the information needed to perform control activities. C. detect material misstatements in the financial statements. O d. identify and assess the risks in achieving the entity's objectives. Question 32 Not yet answered Marked out of 1.00 Flag question Testing a company's internal controls through inspection of documents to see if approval or other checking was performed is specifically referred as O a. Documents Trial O b. Test of Controls Audit Test