plz solve 14,15,16

Overton 14 Not yet Al Fahad Constructions LLC approached Bank Muscat to obtain loan and the banker asked security for the loan. So, the company pledged the accounts receivable as security for debt and included the information in the financial statements also. This act of Al Fahad Constructions LLC relates to which one of the following assertion Marked out of 1.DO Flag gusto Presentation and Disclosure assertion Accuracy assertion Existence and occurrence assertion Valuation assertion Queston 15 enton 15 If a misstatement is immaterial to the financial statements of the entity for the current period, it is appropriate to issue: arked out of Pag question Unqualified report Qualified report Disclaimer of opinion Adverse report Question 16 Not yet antwered Marked out of 1.00 Flag question Which of the following statement is or are true about auditing? Auditing is carried out by an external person or independent agency and the auditor submits the report to the shareholders 1) Auditing is basically a periodic process and carried out after the preparation of final accounts and financial statements, usually on yearly basis Quitton 17 None of the statements Both the statements In obtaining aus Only statement to Only statement (1) incial statement assertions, the auditor develops specific audit objectives relating Not yet