1. Internal control has a direct effect on the reliability of internally generated audit evidence True False QUESTION 29 Internal control is not an element of quality control. True False QUESTION 30 The primary purpose of an audit is to express an opinion as to the fairness of the financial statement presentation. False QUESTION 31 If the auditor is uncertain as to the client's ability to continue as a going concern, but the client adequately discloses the situation, then the auditor will generally issue a standard unqualified (unmodified) opinion. True False