Question $13(0\mathrm{.}5$ points$)$

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Preliminary risk identification can be affected by

Question $13$ options:

$($a$)$ fraud risk.

$($b$)$ corporate governance.

both a and b

none of the above

Question $14(0\mathrm{.}5$ points$)$

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Qualities associated with professional skepticism include all of the following except

Question $14$ options:

withholding judgement until appropriate evidence is gathered

trust in management's ability to make appropriate estimates

tendency to inquire

self$-$confidence to challenge assumptions