A.Documenting the organizational structure.

B.Assessing controls over computerized applications.

C.Comparing and validating internal performance with external benchmarking.

D.Maintaining and reviewing detailed financial records.

A.The permanent audit file.

B.Management's charter for the quality control department.

C.The prior audit report.

D.An analysis of quality control documents.

A.Review of audit staff size and composition of similar-sized companies in the same industry.

B.Review of audit staff education and training records.

C.Interviews with existing audit staff.

D.Discussions of audit needs with executive management and the audit committee.

A.Risk levels for future events based on the degree of uncertainty of those events and their cost of mitigation.

B.Inherent and control risks and their impact on the extent of financial misstatements.

C.Risk levels of current and future events, their impact on the organization's mission, and the potential for the elimination of existing risk factors.

D.Risk levels of current and future events, their effect on the achievement of the organization's objectives, and their underlying causes.

A.Integrity.

B.Competency.

C.Insight.

D.Independence.