The external auditor should make all significant judgments in the audit engagement, including when the external auditor is using the work of the internal audit function in obtaining evidence. Which of the following are considered significant audit decisions, such that the external auditor cannot share responsibility with the internal audit function?

Audit Decision	Significant Decision?
1. Determine whether items shipped match what was ordered by inspecting a sample of prenumbered shipping documents and agree to sales order.
2. Evaluate the sufficiency of audit tests performed for derivatives.
3. Evaluate whether substantial doubt exists about the entity's ability to continue as a going concern.
4. Verify equipment additions are valid by inspecting the actual equipment on the factory floor.
5. Determine whether inventory is complete by observing a physical inventory count at one of the inventory warehouses.
6. Determine the appropriate planning materiality amount.
7. Test the control procedure that the bank reconciliation has two signatures.
8. Evaluate the adequacy of allowance for doubtful accounts.
9. Determine whether control risk is high, medium, or low.
10. Determine the adequacy of disclosures included in the financial statements.