For each of the items below,indicate through the appropriate letter the fundamental principle to which the item is most closely related.
A.Responsibilities principle
B.Performance principle
C.Reporting principle
1___.Maintaining professional skepticism.2___.An auditors' overall conclusion of the fairness of the client's financial statements.3___.The use of an audit plan to identify audit procedures to be performed during the engagement.4___.Auditors' assessment of the risk of material misstatement.5___.Accounting firm policies with respect to the level of expected continuing professional education.6___.Expressing an opinion in accordance with the auditor's findings.7___.Proper supervision of assistants on the audit.8___.Auditors' requests to obtain bank statements directly from financial institutions with whom the client does business.9___.An indication that an opinion cannot be expressed.10___.Determining and applying an appropriate materiality level.
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