The relationship between assurance, attest and auditing is: * Attest is part of auditing service. Assurance is part of attest service. There is no relation between assurance, attest and auditing. Auditing is part of assurance service. Auditing of internal control is mandatory for: * Private companies. Public companies. Both public and private companies. None of the answers As an auditor assesses a small materiality amount for an account: * O A A small sample will be needed. The materiality has no effect on the sample size. The account being audited is of high importance. A large sample will be needed. Assessing areas where a medical institution cab improve is part of: * Operational audit. Forensic audit. Financial statement audit. Compliance audit