Q1) Which of the following, if NOT performed, would amount to a departure from an International Standard on Auditing?

(1) Tests of control, where substantive procedures alone cannot provide sufficient appropriate audit evidence

(2) Attendance at physical inventory counting, when the auditor was appointed after the reporting date

(3) Requesting written representation from management regarding the completeness of information provided to the auditor

1 only

2

3 only

1 and 3

Q2) Which of the following is NOT a requirement in documenting the nature, timing and extent of audit procedures performed, in accordance with ISA 230 Audit Documentation?

Each specific working paper to include evidence of review

The identif

Who performed the audit work and on what date

Who reviewed the audit work performed and the date and extent of such review