1) Used at the planning, substantive testing, and final stages of the audit
a) Analytical procedures
b) Confirmation risk
c) Inherent risk
d) Control risk
e) Detection risk
f) Audit risk
g) Audit plan
2) Probability that client's internal controls system will fail to prevent or detect a material misstatement.
a) Analytical procedures
b) Confirmation risk
c) Inherent risk
d) Control risk
e) Detection risk
f) Audit risk
g) Audit plan