true and false please answer all questions

True / False (Each is worth 2 points) F The "Big Four" is a term that applies to PWC, Deloitte, Grant Thornton and EY. F The auditor's assessment of risk and materiality influence the nature, timing and and extent of audit procedures. The auditor plans and performs the audit to achieve a high level of audit risk. F Two key descriptions of audit evidence are sufficiency and materiality. The auditor's objective is to obtain evidence which is convincing rather than persuasive. TF There is a direct relationship between sample size and the desired level of assurance. F FASB establishes auditing standards for non-public entities. F AICPA's code of professional conduct establishes guidance for acceptable behavior for auditors. TE SOX requires that each member of the audit committee be a member of the board of directors and must be independent. TF Types of audit tests are risk assessment procedures, tests of controls and analytical procedures