I need answers to these multiple choice questions. Thanks

Deviations:

are errors that affect account balances by a material amount.

are relevant only when they occur consistently throughout the accounting period.

occur when controls do not operate as intended.

are caused by auditors choosing incorrect audit procedures.

Jacqueline Martineau was told by her audit senior to ensure that the evidence she provided through analytical procedures was both persuasive and corroborative. Which of the following evidences are persuasive?

When reviewing accruals for commissions, refer to terms of agreements and payment dates.

When reviewing payroll expense, compare payroll tax expenses to the annual payroll times the statutory tax rates.

When reviewing trade receivables or sales, review the volatility of the customer base and compare with expectations.

When reviewing sales and commissions expense, compare sales commissions or bonuses with related sales.

Analytical procedures:

are less efficient than substantive testing of details.

place less reliance on the client's accounting records than substantive testing of details.

are relied on to a greater extent when a client's internal controls are effective.

are most useful when inherent and control risk are high.

If preliminary testing of controls reveals that the rate of deviation in controls is above the expected rate, the auditor will:

increase detection risk and decrease reliance on detailed substantive testing at year end.

reduce detection risk and increase reliance on detailed substantive testing at year end.

increase detection risk and increase reliance on detailed substantive testing at year end.

reduce detection risk and decrease reliance on detailed substantive testing at year end.

When an auditor identifies unexpected misstatements or errors, he/she will

re-evaluate the effectiveness of internal controls and overall assessment of risk.

plan to conduct predominately substantive tests.

increase the level of tests of internal controls.

none of the above.