Insert the missing words (they apply to both sentences) We may feel pressured into conceding that long-term planning must establish formal terms of reference for these planned audits. Fortunately the .................................. comes to the rescue since we need not provide detailed plans for each audit over and above the act of selecting those areas that attract a high level of risk. The ................................... allows us to take an audit area and carry out some background work with a view to setting formal terms of reference for the ensuing audit. Group of answer choices preliminary survey audit plan risk management terms of reference