a$.$ Evaluating the effectiveness of the client$$s internal control in preventing or detecting misstatements.Audit evidenceb. Obtaining an understanding of the client$$s business and industry.c$.$ Acknowledging that the risk of failing to detect a material misstatement cannot be reduced to zero.d$.$ Obtaining confirmations from the client$$s customers as to the ending balances in accounts receivable.e$.$ Preparing a written audit plan.f$.$ Designing audit procedures to identify misstatements that would have a significant effect on financial statement users$$ decisions.g$.$ Considering the likelihood that the account balance contains a material misstatement.h$.$ Limiting overall risks to an acceptably low level.