The engagement quality control reviewer shall perform an objective evaluation of the significant judgments made by the engagement team, and the conclusions reached in formulating the auditor's report. This evaluation shall involve, except:Select one:a.Review of selected audit documentation relating to the significant judgments the engagement team made and the conclusions it reached; andb.Review of the financial statements and the proposed auditor's report;c.Evaluation of the conclusions reached in formulating the auditor's report and consideration of whether the proposed auditor's report is appropriate.d.Be satisfied that the nature and scope of, and conclusions resulting from, such consultations are agreed with the party consulted

The engagement quality control reviewer shall document, for the audit engagement reviewed, that:Select one:a.The engagement quality control review has been completed on or before the date of the auditor's report; andb.All of these must be documentedc.The procedures required by the firm's policies on engagement quality control review have been performed;d.The reviewer is not aware of any unresolved matters that would cause the reviewer to believe that the significant judgments the engagement team made and the conclusions they reached were not appropriate.

For audits of financial statements of listed entities, and those other audit engagements, if any, for which the firm has determined that an engagement quality control review is required, the engagement partner shall:Select one:a.Discuss significant matters arising during the audit engagement, including those identified during the engagement quality control review, with the engagement quality control reviewer.b.Not date the auditor's report until the completion of the engagement quality control review.c.Discuss significant matters arising during the audit engagement, but not including those identified during the engagement quality control review, with the engagement quality control reviewerd.Determine that an engagement quality control reviewer has been appointed.

The auditor shall plan the nature, timing and extent of direction and supervision of engagement team members and the review of their work.Select one:TrueFalse

It is the engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria.Select one:a.Non-assurance engagementb.Audit of subject matter informationc.Assurance engagementd.Special Engagement

One way of exercising judgment in the conduct of the work of an auditor is through deciding the extent of audit procedures and in assessing the reasonableness of the judgment and estimates made by the management in preparing the financial statements.Select one:TrueFalse