Question 18 (1 point)

Which of the following items is excluded from an engagement letter?

Question 18 options:

	Audit scope and objective
	Auditor and management responsibilities
	Inherent audit limitations
	Type of opinion to be expressed

Question 19 (1 point)

In which step of the audit do auditors conduct tests of controls?

Question 19 options:

	Assess the risk of misstatement
	Form an opinion
	Obtain an understanding of the client
	Perform further audit procedures

Question 20 (1 point)

How long do auditors have after the report release date to complete the audit file by assembling the final set of audit documentation?

Question 20 options:

	15 days
	30 days
	45 days
	60 days

Question 21 (1 point)

Saved

In which audit procedure to gather evidence does the auditor obtain a written representation letter?

Question 21 options:

	Analytical procedures
	External confirmation
	Inquiry of knowledge
	Inspection of records and documents