Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design [...] to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design [...] to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design [...] to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
| status | not learned | measured difficulty | 37% [default] | last interval [days] | |||
|---|---|---|---|---|---|---|---|
| repetition number in this series | 0 | memorised on | scheduled repetition | ||||
| scheduled repetition interval | last repetition or drill |