What is the method of measurement? What controls are in place? What assumptions are used and how are they developed? Has there been a change, or should there be a change, in the methods or assumptions used to make an accounting estimate? Has management considered the effect of estimation uncertainty? For assertions that have a lower risk of material misstatement, it may be more efficient for Select answer from the options below internal auditors to handle this task to improve audit efficiency. auditors to perform substantive procedures on the assertions after year-end. auditors to perform substantive procedures on the assertions prior to year-end. auditors to perform substantive procedures on the assertions at year-end