auditing principles essay questions

What are the types of audit report opinions? When should an auditor issue each report? (2 Marks).

2- What is the importance of Auditor’s Risk Assessment process? Detail your answer. (1 Mark).

3- What is the difference between substantive analytical procedures and test of details? Detail your answer. (1 Mark).

4- Discuss how does internal control assessment affects audit risk model? (1 Mark).