For each of the items below, indicate through the appropriate letter the fundamental principle to which the item is most closely related. 2. Responsibilities principle Performance principle 1. Maintaining professional skepticism. An auditors' overall conclusion of the fairness of the client's financial 2. statements. 3. The use of an audit plan to identify audit procedures to be performed during the engagement. 4. Auditors' assessment of the risk of material misstatement. 5. Accounting firm policies with respect to the level of expected continuing professional education. 6. Expressing an opinion in accordance with the auditor's findings. 7. Proper supervision of assistants on the audit. 8. Auditors' requests to obtain bank statements directly from financial institutions with whom the client does business. 9. An indication that an opinion cannot be expressed. 10. Determining and applying an appropriate materiality level. Reporting principle International Auditing and Assurance Standards Board interpretations professional skepticism quality control shareholders Statements on Auditing Standards