QUESTION 43 The auditor is permitted to deviate from professional audit standards when they feel it is necessary; which of the following is true regarding such deviation? a Deviation is almost unheard of and would require significant justification. O b. Deviation depends on the authority granted in the audit charter. c The unique characteristics of the client will require auditor flexibility. d.Standards are designed for discretionary use. QUESTION 44 Who has responsibility for setting the scope of the audit? a Auditee .Audit manager c Auditor O d. Client QUESTION 45 Which of the following describes the relationship between compliance testing and substantive testing? a The tests are identical in nature; the difference is whether the audit subject is under the Sarbanes-Oxley b Compliance testing tests individual account balances; substantive testing checks for written corporate policies. cSubstantive testing tests for presence; compliance testing tests actual contents d Compliance testing checks for the presence of controls; substantive testing checks the integrity of internal contents