StatementsAnswer$1.$ Audit risk at the account balance level consists of three components: $(1)\_\_\_\_\_\_\_\_\_\_,(2)$ control risk and $(3)$ detection risk$\mathrm{.}2.$ The auditors must assess the risk of material misstatement of financial statements due to the two types of fraud, fraudulent financial reporting and $\_\_\_\_\_\_\_\_\_\_\mathrm{.}3.$ The $\_\_\_\_\_\_\_\_\_\_$ provides an overview which includes the nature, timing and extent of procedures to be performed in an audit$\mathrm{.}4.$ The existence and accuracy of an account receivable may be tested by $\_\_\_\_\_\_\_\_\_\_$ with the debtor, or by vouching entries in the account to supporting documents$\mathrm{.}5.\_\_\_\_\_\_\_\_\_\_$ procedures are used by auditors to determine that transactions are reflected in the proper accounting period$\mathrm{.}6.$ Performing certain audit procedures at an interim date, rather than at the balance sheet date, results in additional $\_\_\_\_\_\_\_\_\_\_$ that must be controlled by the auditors$\mathrm{.}7.\_\_\_\_\_\_\_\_\_\_$ are representations of management, explicit or otherwise, that are embodied in the financial statements as used by auditors to consider the different types of potential misstatements that may occur that are communicated, explicitly or implicitly by the financial that are set forth in the financial statements$\mathrm{.}8.$ Tests of balances and transactions designed to detect material misstatements are called $\_\_\_\_\_\_\_\_\_\_.$