matching our 15 statements following with the correct statement by writing the number .

Name: S.No Statement 1 ISA 250 examples in paragraph 6(b) ID: Answer 2 3 4 Auditor's attitude while auditing IFAC The market for professional accounting services has the potential to be inefficient and regulation is used to mitigate the potential impact of this inefficiency on the economy and society A professional accountant should not allow bias, conflict of interest or undue influence of others Matching Statement Formalized professional ethics for accountants Formerly the Ethics Committee Responsibility of the auditor Compliance with the terms of an operating license & Compliance with regulatory solvency requirements 5 A professional accountant should comply with the relevant laws and regulations and should avoid any action that discredits the profession The Auditor Need for Regulation Objectivity 6 7 8 Professional Behavior IESBA Express an opinion on the financial statements ISA 240 (Redrafted) 9 Accounting. financial reporting, management, taxation, information systems, corporate finance, and business intelligence Duty of the auditor Professional skepticism 10 Work in the areas of Professional Accountant 11 Primary responsibility for fraud and error 12 Non-compliance 13 Plan and perform the audit to obtain reasonable assurance Integrity and Confidentiality Acts of omission or commission by the entity, either intentional or unintentional, which are contrary to the prevailing laws or regulations The Management Extent of auditor responsibilities for fraud 14 Fundamental principles of ethics Secondary responsibility for fraud and 15 error