You have been hired to perform the audit of Hanmei Incorporated$$s financial statements. When planning such an audit, you often may need to access the profession$$s auditing standards to perform research. For each of the following circumstances, select the topic most closely related in the Professional Standards Topics. A topic may be selected once, more than once, or not at all. Analytical procedures Consideration of fraud in a financial statement audit Consideration of laws and regulations Management representations Materiality in planning and performing an audit None Related parties Understanding the entity and its environment and assessing the risk of material misstatement

a$.$ Possible risk factors related to misappropriation of assets b$.$ The relationship between materiality used for planning versus evaluation purposes c$.$ Hanmei Incorporated has transactions with the corporation president's brother d$.$ Comparing a client's unaudited results for the year with last year's audited results e$.$ Requirements relating to identifying violations of occupational safety and health regulations f$.$ The need to "brainstorm" among audit team members about how accounts could be intentionally misstated g$.$ Details on considering design effectiveness of controls h$.$ The importance of considering the possibility of overstated revenues $($e$.$g$.,$ through premature revenue recognition$)$