Please help answer these multiple choice questions regarding AUDITING, thank you!

Question 4 View Policies Current Attempt in Progress At the conclusion of the audit, the wrap-up process involves all of the following except: O review of proper and complete execution of planned audit procedures. O sending confirmations to financial institutions. O determination that all necessary matters have been appropriately considered. o revisiting assessments for materiality, control risk, and risk of fraud. Question 5 --/1 View Policies Current Attempt in Progress Which of the following is a Type II subsequent event? Loss of plant as a result of fire or flood after year-end. O Deterioration in financial results after year-end, which may indicate doubt about the ability to continue as a going concern. An amount received related to an insurance claim that was in the course of negotiation at year-end. O Bankruptcy of a customer subsequent to year-end, which would be considered when evaluating the adequacy of the allowance for uncollectible accounts. Question 6 --/1 View Policies Current Attempt in Progress All of the following are examples of qualitative characteristics of a misstatement except: changes a net loss to a net income for the period. O exceeds the amount for performance materiality. O affects compliance with debt covenants. O affects management's compensation for the period. Question 7 View Policies Current Attempt in Progress If auditors discover fraud during the audit, it should first be reported to: O the employee who is committing the fraud. O the SEC. O an appropriate level of management or those charged with governance. the PCAOB