Could you help me answer these please?

(3) Review Note 5 required you to test the operating effectiveness of an internal control (ensuring appropriate approval of

write-offs). To which financial statement assertion does this internal control relate most closely? Based on the evidence

you gathered, and considering the Audit Risk Model, would you recommend that your audit team revise the audit

plan? If so, which risks in the Audit Risk Model would change and how (increase/decrease)? How might you respond

to the changes in these risk(s)?

Review Note 5 of 6:

I haphazardly selected an additional 10 items from the 20X3 write-off schedule to complete the control testing (see Review Note 4 of 6). Please request the write-off memos from the client and complete the procedures denoted in tickmark h.

(4) Review Note 6 related to an exception found during cutoff testing and the required additional procedures to be

performed. Based on this exception and the additional procedures you performed, discuss the implications. Consider

the following in your discussion:

a. which financial statement assertion this audit work most closely relates to,

b. the total dollar amount of the exception(s) based on the testing performed,

c. the effect of the exception(s) on the accounts receivable balance (understatement or overstatement) in the current

year (12/31/20X3) and next year (i.e., 12/31/20X4) if not adjusted, and

d. the appropriate auditor response to the exception(s).

Review Note 6 of 6:

We still need to perform additional cutoff procedures due to this exception. Please perform the procedures suggested in the firm guidance on misstatements found during tests of details.

(5) Using PCAOB AS 1215, paragraphs 8 and 12, describe the auditor's responsibilities for documenting information

related to significant findings or issues inconsistent with the auditor's conclusions and three factors that would indicate

a finding or issue is significant. Would you deem any of the issues/exceptions that you noted during your audit work to

be significant?