The audit manager has provided you with visualizations (created using visualization software) that include additional analytical information about Dandelions investment portfolio. She has asked you to review the visualizations to determine what each shows and how the information might affect our risk assessment. She has also asked that, when determining the impact on our risk assessment, you specify whether the information obtained from visualization assisted you or could assist you in (1) identifying a new risk of material misstatement, (2) assessing or reassessing the risk level of the risks of material misstatement already identified, (3) designing tailored audit procedures, or (4) providing fact-based evidence to support your current risk assessment. In addition, the audit manager has questions about certain visualizations.

This bar chart is visual representations of the pricing methods for Level 1 securities. (Level 1 in Fair value Hierarchy)

Question	Response
What do these visualizations show?
How might these observations affect our risk assessment?

Book Value Unreal Gains Unreal Losses Fair Value Level 1 Securities (Debt securities) U.S. treasury $ 733 $ 2 $0 $ 735 Level 1 Stacked Bar Chart of Pricing Methodology and Level by Fair Value USD Level 1.00B 1 1.00B 0.80B Fair Value USD 90.60B 0.40B 0.20B 0.04B 0.00B Broker Quote Vendor Price Book Value Unreal Gains Unreal Losses Fair Value Level 1 Securities (Debt securities) U.S. treasury $ 733 $ 2 $0 $ 735 Level 1 Stacked Bar Chart of Pricing Methodology and Level by Fair Value USD Level 1.00B 1 1.00B 0.80B Fair Value USD 90.60B 0.40B 0.20B 0.04B 0.00B Broker Quote Vendor Price