please answer Q 11 and 12 fastly

Question 11 Not yet answered Marked out of 100 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 The letter sent by the auditor to the client setting out his or her duties and responsibilities is known as: Question 12 Not yet answered Marked out of 100 Flag question Audit letter Job letter Engagement letter Appointment letter