Audit

Tax evasion

Failure to correct known weakness in internal control system

Adoption of conservative accounting principles

High management turnover

Lower, Higher, Lower

Lower, Lower

Higher, Lower, Lower

Lower, Higher, Higher

Selling

Inventory valuation

Accounting

Purchases

Minutes of meetings

Confirmation from debtors

Information gathered by auditor through observation

Worksheet supporting consolidated financial statement

Associated companies of the entity

Accounting system, record and documents

Non-financial data and record

Management representation and discussion

Prior years errors

The auditor remuneration

Adjusted interim financial statement

Prior year financial statement

Directors of the company

Members of the company

The central Government

All of these

Internal check system

Continuous audit

Internal audit system

None of these

Design

Implementation

Operating efficiency

Operating effectiveness

Goods inward book

Goods outward book

Receipt of stores

Cash payment register