Auditing Principles and Procedures

I need help with a Accounting question. All explanations and answers will be used to help me learn.

IMPORTANT NOTE: Answer in your own words, DO NOT COPY from slides or fellow student.

1- Identify 4 of the 6 tests an auditor uses on the bank reconciliation?

2- What is the difference between a contingent liability and a commitment?

3- For each of the following situations, indicate what type of audit report is most appropriate:
a. The auditor lacks independence in fact, but not necessarily in appearance.
b. There is a scope limitation and it is material but the overall financial statements are still presented fairly.
c. The uncorrected misstatements are immaterial.
d. There is a departure from GAAP and it is pervasively material.

4- Distinguish between the following theories of ethical behavior:

a rights-based approach, and a justice-based approach.