5.What is an example of a mandatory procedure the auditor must perform on all audits to address the risk of management override of controls?() A. Performing inventory counts at or near period-end B.Testing journal entries and other adjustments C.Confirmation of customer account balances D. Discuss the uncorrected audit differences with management 6. When we identify misstatements, both corrected and uncorrected, we assess their effect on: A. Our substantive procedures and TE B. Our TE and the internal controls of the entity C.Our CRA and our substantive procedures D.Our CRA,TE and our substantive procedures 7. What analyses are required to be retained and documented as part of UTB completion?() A.Lead sheets and Activity analyses B.Preparer map and Process map C.Balance Sheet and Income Statement D.Identify and understand booking patters and Process map