9. Analytical procedures are required at the risk assessment stage and as:(A) Tests of internal control.(B) Substantive procedures.(C) Procedures near the end of the audit.(D) Computer generated procedures.

11. When a company has changed auditors, according to the Professional Standards:(A) The successor auditor has the responsibility to initiate contact with the predecessor auditor to ask about the client before the engagement is accepted; the predecessor has no responsibility to initiate this contact, even when aware of matters bearing on the integrity of management.(B) The predecessor must always respond fully to all inquiries made by the successor auditor.(C) The successor must discuss with the predecessor matters bearing on the engagement prior to accepting the engagement.(D) The successor may choose not to attempt any communication with the predecessor auditor.

9. Analytical procedures are required at the risk assessment stage and as:
(A) Tests of internal control.
(B) Substantive procedures.
(C) Procedures near the end of the audit.
(D) Computer generated procedures.

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