false statements about auditing and accounting

The following statements have been a collection of questions, from a series of educational credit classes, that we have found to trick individuals. These statements are false. These aren't Motivence originals and were collected from accredited universities. 
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1. Auditing can have a significant effect on both information risk and business risk,
2. As society becomes more​ complex, decision makers are more likely to receive reliable information.
3. Management is required by GAAP to reduce information​ risk, even if costs outweigh the benefits.
4. CPA firms are required to be independent when performing any professional service.
5. Audit risk is the risk there will be an audit failure for a given audit engagement.
6. Sampling risk results from the​ auditor's failure to recognize exceptions in transaction data.
7. If an auditor does a test in the wrong​ direction, sampling risk will increase.
8. Both accountants and auditors must possess expertise in the accumulation and interpretation of audit evidence.
9. Audit risk is the risk there will be an audit failure for a given audit engagement.