1. The auditor often makes inquiries of personnel responsible for clearing exceptions __________.

1. to ensure that it is always one type of misstatement that will appear on the report
2. to determine their awareness of the types of misstatements that might appear on exception reports
3. to ensure that no employees that handle exception reports are lapping
4. to determine that all exceptions have been automatically approved

2. If the client relies on computer controls and the auditor plans to assess control risk as low for revenue cycle assertions, the auditor will usually __________.

1. test the whole population as opposed to a sample
2. perform substantive testing, to increase the confidence level
3. drastically increase the sample size
4. test the effectiveness of general controls