1. The permanent file of an auditor's working papers generally would NOT include A) bond indenture agreements. B) organization chart C) lease agreements. D) working trial balance. 2. An audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of A) objective judgment- B) independent integrity. C) professional skepticism. D) impartial conservatism 3. Engagement letters are widely used in practice for professional engagements of all types. The primary purpose of the audit engagement letter is to: A) remind management that the primary responsibility for the financial statements rests with management B) satisfy the requirements of the auditor's liability insurance policy - C) provide a starting point for the auditor's preparation of the audit programme D) provide a written record of the agreement with the client as to the services to be provided 4. The Hong Kong Standards on Auditing f A) provide an independent standard about the specific activities which an auditor must perform during the auditing process. B) develop a conceptual framework for improving the standard setting process.- C) formulate specific guidelines for acceptance of audit engagements. D) define the expected standards of performance when carrying out non-assurance services