Question 11 Not yet answered Marked out of 1.00 P Flag question Which one of the following is not a limitation of an external audit? O a. Auditors do not test all transactions. They test on a sample basis. O b. Deficiencies in the internal controls may be identified O c. Financial statements include estimates and judgements made by management O d. Evidence is often persuasive, not conclusive. Question 12 Not yet answered Marked out of 1.00 Flag question Which of the following is/are the general safeguards, to offset the Threats to Fundamental Principles? O a. Continuing professional development requirements O b. Professional or regulatory monitoring and disciplinary procedures O c. All the given options O d. Professional standards