As per ISA 700. Which of the following is NOT a specific evaluation while forming an opinion on financial statements? Question 41 Not yet answered Marked out of 1.00 Tra question The financial statements are providing the sufficient disclosures to enable users to understand. The management's accounting estimates are reasonable and terminology used in the financial statements are appropriate The Accounting policies selected and applied are consistent with financial reporting framework Evaluate whether the financial statements are prepared in all material respects in accordance with the applicable financial reporting framework. Question 39 Not yet answered Marked out of 1.00 Flag question If an auditor comes across a situation where any misstatement due to fraud or error exist, then: The auditor should apply additional procedures to confirm or dispel his suspicion. The auditor should discuss significant matter with engagement partner The auditor shall issue modified report, The auditor shall qualify the report. Question 37 Not yet answered Marked out of 1.00 P Flag question As per ISA 230, After assembly of audit file. the auditor: Shall not delete audit documentation before its retention time period May delete audit documentation if it is occupying much of its space May delete audit documentation if it is of no use May delete audit documentation before its retention period if it is required by any law