Audit and Assurance Services

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Quiz 6 :

The Auditors Report

Quiz 6 :

The Auditors Report

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Which of these would not be considered a scope limitation?
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C

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A standard unqualified audit report is not required to have which of the elements set out below?
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C

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Which of these factors could not be the cause of a material misstatement?
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D

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An emphasis of matter section in an audit report is:
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Which of the following is not one of the recent changes made to the standards for the new auditor report?
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ASA 700 provides explanatory guidance on all of these points except:
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Comparatives refer to amounts or disclosures of one or more previous periods that are presented on a comparative basis with those of the current period.ASA 710 (ISA 710) states that the auditor:
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An adverse opinion is most likely to be appropriate when there is:
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The form and content of the auditor's report is specified within:
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Which of these items does not form part of the financial report, as defined in the Corporations Act ?
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The addition of an emphasis of matter paragraph in an audit report:
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The emphasis of matter paragraph in an audit report would normally refer to the fact that the auditor's opinion is:
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An auditor is most likely to issue an 'adverse' opinion because of:
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Which statement would not be found in a directors' declaration?
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Which of the following is not a modified audit opinion?
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Circumstances where the auditor is justified in qualifying the audit report because of an inability to obtain sufficient appropriate audit evidence would not include which of the following?
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According to the Corporations Act notes to the financial statements do not include:
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If the previous period's financial statements are unaudited, and sufficient appropriate evidence is unavailable, then the current auditor's report will be:
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When the auditor issues a disclaimer of opinion on a set of financial statements, the audit report should:
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In addition to the requirements of ASA and the ISA standards, the Corporations Act also prescribes the auditor's reporting duties.Which of the following does not constitute one of those duties?
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