When gaining an understanding of a client, the auditor will consider the risks associated with information technology. Risks associated with information technology include unauthorized access to computers, software, or data. errors in programs. lack of back-up procedures. all of the answers are correct Question 8 (1 point) Which of the following statements about materiality is incorrect? The preliminary assessment of materiality guides audit planning and testing. Materiality is used to guide the validity of information contained in the financial statements. Materiality is a key auditing concept that is assessed during the risk assessment phase of every audit. Information is considered material if it has no impact on the decision-making process of financial statement users