4. Read below passage and choose correct statements. In mid march, AIFA accounting firm contracted with Skycare corporation to provide an attestation engagement. Skycare corporation is health care company that produce a variety of health care products and services. (for example, sporting equipment, health food, health care broadcasting business...) Recently, they are encountered a tough challenge. Before several years, they became aware that Nexton corporation and Unity corporation who are a major competitor of the Skycare have been researching and developing a new technology such as artificial intelligence system, IOT, and so on. To survive this industrial change, Skycare is also conducting related R&D project. Connectedly, managements of the Skycare are experiencing considerable stress to the customers and competitors about the new product launch, Meanwhile, AIFA accounting firm members predicted that this engagement very difficult challenge for them, because they are completely unaware about new technology and their logical relationship with their audit engagements. @ Based on above text, AIFA accounting firm can accept and maintain an audit engagement with Skycare corporation. Skycare is encountered with the new technology and rapid growth environment. This situation is evaluated that control risk is high. a (b A. Correct statement Correct statement B. Incorrect statement Incorrect statement C. Incorrect statement Correct statement D. Correct statement Incorrect statement 5. Of the following two cases, what is the relevant case that an auditor can't sufficiently rely on the test of control, instead, have to increase substantive test and nature, timing, extent are more conservatively adjusted? [Case 1) Management's disregard of its responsibility to maintain an adequate internal control environment. [Case 2] Management fails to modify prescribed internal controls for changes in information technology. Case 1 Yes No Case 2 Yes A. B. C. D. Yes No Yes No No