8. Information about the accounting policies adopted in preparing the financial statements are explained in the: A. statement of changes in equity B. notes to the financial statements statement of cash flows corporate governance statement C. D. 9. Return on total assets is a function of: A. interest rates and pre-tax profits B. the debt-equity ratio the after-tax profit margin and the asset turnover ratio | D. sales and fixed assets C. 10. Meri is a public accountant for Fifi Berhad. His opinion given on the sufficiency of financial records kept by the company in accordance to the stated act and compliance with the approved accounting standards can be found in which of the following report for his client? A Director's report Audit committee's report C. Chairman's statement Auditor's report B. D