QUESTION 15 When the auditor uses audit data analytics, the auditor is looking for anomalies, or balances or transactions that do not meet the auditor's expectations the auditor is neither looking for anomalies, nor balances nor transactions that do not meet the auditor's expectations the auditor is only looking for balances or transactions that do not meet the auditor's expectations the auditor is looking for anomalies only QUESTION 16 Management assertions are best defined as sometimes being present in the financial statements, and sometimes not management communications with an attorney optional items for the auditor to check representations by management, explicit and implicit, contained within the financial statements QUESTION 17 The auditor's understanding of the client's system of Internal control should be submitted to the client's internal audit function for agreement approval discussed among audit team members only well documented so it can be referred back to at any time in documentary form only and submitted to the client's attorneys for risk assessment