Which of the following is the auditor least likely to do when assessing a client's risk?

Attend board/committee meetings
Make inquiries of senior management
Observe staff activities
Perform analytical procedures

2) How long do auditors have after the report release date to complete the audit file by assembling the final set of audit documentation?

15 days
30 days
45 days
60 days

3) What should the auditors do if they uncover evidence of the existence of fraud?

Communicate their findings to the local authorities.
Communicate their findings to company management.
Communicate their findings to the SEC.
Communicate their findings to their attorneys.