Question 2:In The audit planning process of X ltd ,You Would Like to consider the Audit Risk At FS Level. What are the factors that can influence your decision?
Question 11 : Explain the concept Of Audit Risk at FS Level?
Q2 they directly explain factors leading to financial statement level risk
Q11 First they refer to SA, explain 2 types of risk risk at assertion level and then risk at financial statement level and then explain factors contributing to risk at financial statement level
So i will suggest use background explanation of Q11 & Factors of Q2
you can add 2 point deficient control environment and unreliability of accounting records from Q11 in factors