1 a. Explain the meaning of the term pervasive
   b. Describe the circumstances in which an unmodified audit opinion is given
  c. Describe the four circumstances in which modified audit opinions are issued and state the presentation  of each type of modified opinion
  d. Identify the  advantages and disadvantages of non statistical sampling
  e. You are auditing the trade payables balance in the financial statements for each of the following assertions design an appropriate procedure
a)existence
b)rights and obligations
C)completeness
D)valuation and allocation