please do both and answer correctly

Question 18 1 pts Evaluated Receipts Settlement (ERS) recognizes the key elements of a purchase transaction involving the payment terms for the goods received the nature and quantity of the goods received the price of the goods received O All of these answer choices are correct. Question 19 1 pts When there is the potential for material misstatements from purchase adjustments transactions, the auditor should obtain an understanding of all relevant aspects of the external control structure components and consider the factors that affect the risk of such misstatements O the auditor should obtain an understanding of all relevant aspects of the internal control structure components and consider the factors that affect the risk of such misstatements the auditor should obtain an understanding of all immaterial aspects of the internal control structure components and consider the factors that affect the risk of such