Which reply relates to an auditor-prepared item? The predecessor auditor has a confidential relationship with the ex-client. Working papers document the audit procedures applied, the information obtained, and the conclusions reached during the engagement. Audit risk often relates to business risk. Which is a close relative? A control should be present which readily shows a missing sales invoice. Where is it most likely that control will be lost because of information overload? The accounts payable department is responsible for the recordkeeping function. The auditor needs to be assured that the assessed level of control risk is the same at the balance sheet date as it is at the interim date. Which situation would require the auditor to use the work of a specialist?