Q1) Which of the following is NOT a paragraph required to be included in an unmodified auditor's report according to ISA 700 Forming an Opinion and Reporting on Financial Statements?

Effectiveness of internal controls

Management's responsibility for the financial statements

Opinion

Auditor's responsibility

Q2) According to ISA 402, Audit Considerations Relating to an Entity Using a Service Organization, which of the following shall the auditor perform if the auditor chooses to use the report of a Service Organization?

Refer to the fact that the report has been used in the unmodified auditor's report

Perform substantive procedures at the Service Organisation

Make enquiries concerning the Service Organisation's auditor's professional competence in the context of the specific assignment undertaken by the service organization auditor

Obtain written confirmation from management as to the adequacy of controls at the Service Organisation