6. The audit fee of last year's audit should be paid by an audit client before the start of the current year audit due to threat. A. familiarity B. self-review C. self-interest D. advocacy Page 3 of 6 7. Basis of opinion is always written to explain: A. auditor's responsibilities. B. management's responsibilities. C. material uncertainty or important matters the auditor wish to alert the readers. D. the given opinion. 8. Considering financial benefits and costs of financial statement audit, audit should be performed if the fee of audit service is: A. greater than the interest cost of the bank loan. B. lower than the interest cost of the bank loan. C. greater than the interest reduction of the bank loan. D. lower than the interest reduction of the bank loan. 9. Vouching of sales invoices is not very relevant evidence to fulfill the: A. completeness objective of sales transactions. B. occurrence objective of sales transactions. C. accuracy objective of sales transactions. D. timing objective of sales transactions. 10. In order to facilitate the auditor's work during an audit, the client management have done all the following except: A. giving auditor access to all information that is relevant to the preparation of the financial statements. B. providing additional information that the auditor may request. C. allowing auditor to have unrestricted access to persons within the entity. D. understanding the audit strategy of the audit to provide information to the auditor in the required time