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.

For audits of financial statements of listed entities, the engagement quality control reviewer, on performing an engagement quality control review, shall also consider the following:Select one:a.The engagement team's evaluation of the firm's independence in relation to the audit engagement.b.Whether audit documentation selected for review reflects the work performed in relation to the significant judgments made and supports the conclusions reached.c.Whether appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, and the conclusions arising from those consultations.d.Evaluation of the conclusions reached in formulating the auditor's report and consideration of whether the proposed auditor's report is appropriate

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.

Which of the following statements is correct?   An engagement quality control review for a financial statemment audit:   a.Is performed regularly by senior audit team members throughout the audit.   b.Must be performed by someone who is not on the audit team.    c.Is required by Australian Accounting Standards.  d.Must be performed by the audit client's audit committee.  e.Must be performed by this audit's engagement partner.

The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members.Select one:TrueFalse

It is the element of system of quality control where the engagement partner shall evaluate information on identified breaches, if any, of the firm'sindependence policies and procedures to determine whether they create athreat to independence for the audit engagementSelect one:a.Relevant Ethical Requirementsb.Independencec.Leadership Responsibilities for Quality on Auditsd.Acceptance and Continuance of Client Relationships and Audit Engagements