Question $17(0\mathrm{.}5$ points$)$

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A compliance audit involves gathering evidence to ascertain whether the person or entity under review has followed the rules, policies, procedures, laws, and regulations with which they must conform.

Question $17$ options:

TrueFalse

Question $18(0\mathrm{.}5$ points$)$

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An audit strategy will include increased reliance on tests of controls when

Question $18$ options:

$$inherent risk and control are high.

$$inherent risk and control risk are low

the auditor believes there is a high risk that their client's internal controls will not prevent or detect material misstatements.

there is a high susceptibility of assertions to material misstatements.