61. Relationships among data may be expected to continue in the absence of known conditions to the contrary. T OR F 62. The auditor makes inquiries of management. Discussions with management may reveal changed business activities, management's plans and willingness to take on new risks, changes in the entity's operations, new investing activities and how they were financed, or changes in the regulatory or industry environment. T OR F 63. The auditor determines the existence of any related parties because GAAP includes special disclosure requirements, and in some cases prescribes special accounting treatment, for transactions with related parties. The auditor usually requires more competent evidence for transactions with related parties than for transactions between unrelated parties. Identified related parties should be made known to all members of the audit team. T OR F