Auditor expresses his expert opinion through his ______*1 pointConfirmationVouchingVerificationInternal control

Auditor is one who _____________ books of accounts*1 pointRecordsPostExamineControls

After examination of records the auditor has to communicate his judgement to ________*1 pointShareholdersBoard of DirectorsPublicCentral Government

Review the Independent Auditor’s Report (p. 116) regarding their opinion, and the basis of expressing their opinion.

The primary objective of the auditor is to _______________*1 pointDetection and prevention of errors and fraudsTrue and Fair view of financial statementsRecording the transactionsPreparing books of accounts

The auditor should consider whether the assessment of control risk is confirmedSelect one:a.Before the final audit program is completed.b.Upon completion of understanding of internal control.c.Upon the conclusion of the audit, based on the results of substantive procedures and other audit evidence obtained.d.Upon completion of tests of controls