Please answer All Q 9,11,12 fastly

Question 11 Not yet answered Marked out of 1.00 Flag question In which one of the following circumstances is the improper description of accounting policies and practices or non-compliance of legal and regulatory requirements or qualitative misstatements or quantitative misstatements may be considered as material If they are ignored by the decision of users If it can be detected by the another auditor If the accountants conceal the information using his expertise If they influence the decision of users Question 12 The letter sent by the auditor to the client setting out his or her duties and responsibilities is known as: Not yet answered Marked out of 1.00 Flag question Audit letter Job letter Engagement letter Appointment letter