List the Various Judgments and Conclusions That Auditors Make with the Help

Essay

List the various judgments and conclusions that auditors make with the help of evidence gathered in all phases of the audit process.-to accept (or continue with)the client.
-to plan the audit.
-to decide where there could be a risk of material misstatement in the financial statements.
-to develop an appropriate risk response.
-to conclude on the type of audit report to be issued.