Prepare a list of changes in the accounting policies and document its justification

a. Training and proficiency and General

b. Independence and General

c. Consistency of application of accounting principles and Reporting

d. Planning and Fieldwork

2-An audit staff has reported that the staffs mother has been appointed as an executive director of the audit client Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Planning and Fieldwork

3-Inspect the sales invoices to confirm they are issued against an sales order approved by the credit department Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Internal control and Fieldwork

4-Prepare a list of accounts with significant account balances to send accounts receivable confirmation letters. Select one:

a. Corroboration of audit evidence and field work

b. Independence and General

c. Professional due care General

d. Planning and Fieldwork

5-Prepare a list of transactions with related parties and confirm that they have been included in the notes to the financial statements Select one:

a. Training and proficiency and General

b. Disclosure and reporting

c. Professional due care General

d. Planning and Fieldwork

6-Since the auditor was unable to observe the prior year beginning inventory count, the auditor may consider a disclaimer of opinion on the prior year result of operations and cash flows. Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Expressing an opinion and reporting

7-The auditor may, while taking care not to compromise the effectiveness of the audit, discuss some elements of the audit with the entitys management to facilitate the conduct and management of the audit engagement. Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Planning and Fieldwork

8-The auditor should neither assume that the management is dishonest nor should assume unquestioned honesty. Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Planning and Fieldwork

9-The engagement partner owns 20% stake in a company which has been acquired by the audit client. Select one:

a. Training and proficiency and General

b. Independence and General

c. Professional due care General

d. Planning and Fieldwork

10-Trace account balances from the trial balance to the financial statements Select one:

a. Training and proficiency and General

b. Independence and General

c. Corroboration of audit evidence and field work

d. Planning and Fieldwork