7- Adverse opinion is:

a- clean opinion b- the FS present fairly except . c- the FS do not present fairly

d- none of the above

8- Disclaimer opinion is:

a- clean opinion b- the FS present fairly except . c- the FS do not present fairly

d- the auditor is unable to express an opinion

9-Financial statements are:

a- the responsibility of the company's management b- the responsibility of the auditor

c- the responsibility of the Audit firm d- none of the above

10-The responsibility of the auditor is to:

a prepare the financial statements b- express an opinion on these financial statements

c- none of the above

11-According to SOX act the auditor in USA is responsible to prepare additional report about:

a the internal control b- the financial statements c- the accounting system

d-none of the above

12-The audit report should include that the audit is completed in accordance with:

a GAAP b- IFRS c- GAAS d-none of the above