1.introduction
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Introdution
Mike Jian
INTRODUCTION
•Section A:
•Comprises 8 two mark and 4 one mark multiple choice questions.
•Section B:
•Four 10 mark questions.
•Two 20 mark questions.
INTRODUCTION
The examination is a three hour paper with 15 minutes reading and planning time.
All questions are compulsory.
Some questions will adopt a scenario/case study approach. All those questions will require some form of written response although questions on planning or review may require the calculation and interpretation of some basic ratios.
1.Which TWO of the following should be included in an audit
engagement letter?
①Objective and scope of the audit
②Results of previous audits
③Management’s responsibilities
④Need to maintain professional scepticism
A.① and ②
B.① and ③
C.② and ④
D.③ and ④ (2 marks)
2. Which of the following is NOT a responsibility of the auditor?
A.To provide an opinion on the truth and fairness of the financial
statements
B.To conduct an audit in accordance with International Standards
on Auditing
C.To express an opinion on the company’s going concern status
(1 mark)
3. Is the following statement true or false?
Audit risk is a function of two components, inherent risk and control risk.
A.True
B.False
(1 mark)