true or false?

(a) The management representation letter forms the contract for the audit.

(b) Only detection risk can be affected by the auditor.

(c) When drafting the audit opinion, the first decision an audit team makes is whether the reporting framework chosen is acceptable.

(d) Block sampling is a non-representative sampling technique.

(e) A key control for derivatives is having senior management address limit excesses.

(f) When an entity switches auditors, the predecessor auditor must contact the successor auditor.

(g) Assertions are claims made by management in the financial statements.

(h) Efficiency risk is the risk that the auditor will conclude the population is better than it really is.

(i) The control purpose of an AP trial balance is the validity of purchases recorded.

(j)Effective long-term fraud prevention includes tightening internal controls.