h. Which of the following is included in the reporting standards of CAS?

1) The report shall be prepared by a person with an objective state of mind.

2) The report shall include sufficient appropriate evidence to support the audit opinion.

3) The report should distinguish between the responsibilities of management and the responsibilities of the auditor.

4) The report should be prepared by a person with adequate technical training.

i. What does the term "normalized income" refer to when computing preliminary materiality?

1) Income calculated on the same basis as the previous year

2) Income calculated on a basis other than the current year's financial results

3) Income calculated according to IFRS

4) Income minus financial income or loss items

m. Which of the following statements regarding analytical procedures required by CAS is true?

1) Analytical procedures are required at the risk assessment phase.

2) Analytical procedures are not required during the risk response phase.

3) Analytical procedures are not required at the reporting stage.

4) Analytical procedures are not required at any stage of the audit.

n. To whom is an auditor liable when the auditor is found guilty of fraud in an audit?

1) To the client

2) To the client and to known third-party users of the financial statements

3) To the client and to any third party who the auditor could reasonably foresee would rely on the financial statements

4) To any person who can prove that money was lost because of the fraud