I. Multiple Choice Questions (This section includes 5 major questions, 20 minor questions in total, 1 point for each minor question, making a total of 20 points for this section. There is only one correct answer for each minor question. Please select the answer you believe to be correct from the provided options and fill in the corresponding answer code on the answer sheet with a 2B pencil. Answers written directly on the test paper will not be scored.)
(1) Auditor A is responsible for auditing Company A's financial statements for the year 20×9. While considering materiality and audit risk, Auditor A encounters the following matters, please...