Q1) Kansas Co has a code of conduct for executive and non-executive directors which is published on the company's website, where the financial statements are also published.

What is the auditor's responsibility, if any, in relation to the code of conduct?

To audit it because it is published on the company's website with the financial statements

To consider it as audit evidence relevant to the company's control environment

To review the parts of the code which relate to fraudulent financial reporting

The auditor has no responsibility as it is not relevant to the audit

Q2) Chug Co has established an internal audit function. What factors should Chug Co's external auditors evaluate in deciding whether to use the work of the internal audit function?

(i) whether the internal auditors have professional qualifications

(ii) the type of quality control measures used by the internal audit function

(iii) whether the internal audit function reports to those charged with governance

(i) and (ii)

(i) and (iii)

(ii) and (iii)

(i), (ii) and (iii)