To allow auditors to cofmuicail hipu management ) To provide auditors with substantive evidence of important assertions ) To allow auditors to communicate important internal control deficiencies to D) To impress upon management its primary responsibility for the financial management statements 8) 8) Why is it the elient's decision to record adjustments to the financial statements? A) The client will ultimately suffer any losses related to misstated financial statements. B) Auditors often do not have sufficient client-specific expertise to record adjustments to the financial statements. C) Having auditors adjust the financial statements would impair independence with respect to the client. D) The financial statements are the responsibility of the client's management. Subsequent events occur between theand t 9) A) date of the financial statements; date of the auditors'report B) audit report release date; beginning of subsequent year's audit c) date of the auditors' report, audit report release date D) date of the financial statements; audit report release date 10) Auditors have a responsibility to evaluate whether financial statements properly reflect 1 all known events through the: A) audit report release date. B) date of the auditors' report. C) date of the financial statements. D) subsequent year's date of the financial statements