The Internal Audit Process: Test of Controls Answers (1.1) C -Unrecorded sales (1.2) B-Completeness (1.3) B- The auditor may misinterpret evidence Inherent risk plus control risk = Risk of material misstatement Risk of material misstatement plus detection risk = audit risk (1.4) A-In response to a subpoena ,an auditor appeared in court of law and disclosed confidential ,a audit related information that could potentially damage the auditor’s organization. CIAP1 (qstn 87). (1.5) C...