9. An auditor would _with a view to achieving the audit objective of completeness for property, plant, and equipment. A) select a sample of additions to property, plant, and equipment and then examine the related vendor invoices B) select a sample of additions to property, plant, and equipment and then physically examine the asset C) physically examine a sample of assets and make sure that they are included in the property, plant, and equipment subsidiary ledger D) test depreciation expense calculations for a sample of property, plant, and equipment 10. Suppose a company's auditors find INSUFFICIENT evidence to substantiate the company's cash sales, which are material in amount. What form of qualification of the audit report would normally be appropriate in this situation? A) Qualified opinion - disagreement B) Qualified opinion - limitation of scope C) Disclaimer of opinion D) Qualified opinion-adverse opinion II. The audit risk model is primarily used for A) audit completion B) concluding the type of audit opinion to be issued. C) evaluating the misstatements identified from the audit tests performed. D) planning the nature, timing and extent of audit procedures. 12. Which of the following statement is correct? A) Usually, total asset is the most important base used as a criterion for deciding materiality. B) Since materiality is relative, it is necessary to select a benchmark for establishing whether misstatements are material. C) Given the same dollar amount, irregularities are usually considered less important than errors. D) Materiality is an absolute rather than a relative concept