What will an auditor who has proposed on an audit engagement usually do prior accepting a new client? Draft the financial statements of the client as a measure of goodwill. Contact the former auditor to determine if there are any disagreements betwee audit firms. Obtain the potential clients permission to talk to the former auditor and review work papers. Perform a peer review on the potential client in accordance with professional standards. Question 2 In the audit risk model, what is the expected relationship between the amount and persuasiveness of audit evidence and audit risk? Direct Indirect Inverse Reverse