The practitioner need not consider materiality, assurance engagement risk, and the quantity and quality of available evidence when planning and performing the engagement.Select one:TrueFalse

Having accepted an assurance engagement, a practitioner may not change that engagement to a non-assurance engagement, or from a reasonable assurance engagement to a limited assurance engagement without reasonable justification.Select one:TrueFalse

A practitioner accepts an assurance engagement only where the practitioner's preliminary knowledge of the engagement circumstances indicates that:(a) Relevant ethical requirements, such as independence and professional competence will be satisfied, and(b) The engagement exhibits all of the following characteristics, except:Select one:a.The criteria to be used are suitable and are available to the intended users;b.The subject matter is appropriate;c.The practitioner has access to sufficient appropriate evidence to support the practitioner's conclusion;d.All of the following

Reducing assurance engagement risk to zero is very rarely attainable or cost beneficial as a result of factors such as the following:Select one:a.All of the followingb.The inherent limitations of internal control.c.The use of judgment in gathering and evaluating evidence and forming conclusions based on that evidence.d.The fact that much of the evidence available to the practitioner is persuasive rather than conclusive.

A practitioner can accept an engagement even if preliminary knowledge of the engagement circumstances indicates that ethical requirements regarding professional competence will not be satisfied.Select one:TrueFalse

Which of these is not an assurance engagement?Group of answer choicesa review of historical financial informationa performance auditall are assurance engagementsa consulting engagement to help an organisation meet its tax obligations