Base your answers only on the auditing standard specified for each question. No credit will be given for answers that lack the correct reference including the paragraph numbers when appropriate.

1. Which Statements on Auditing Standards (SASs) serve as the source for the standard AU-C 805 and when did this standard become effective?
2. According to AU-C 805 can an auditor audit and express an opinion on a single financial statement if the auditor did not audit the full set of financial statements?
3. What is the source, title, and effective date of AU-C 530?
4. What SAS was issued in October 2021 amending sections AU-C 530 and AU-C 805? (Provide the reference and the title.)
5. According to the PCAOB Auditing Standard AS 2301, should an auditor apply auditing procedures on an unpredictable basis?