Subject: Audit and Assurance

Projection of sample results is required in evaluation of: Select one:

A. all audit tests, whether sampling is being performed or not

B. all statistical samples

C. all audit samples, both statistical and non-statistical

D. non-statistical audit samples only

Certain circumstances, while not affecting the auditor's opinion on the financial report, may require the auditor to add an Emphasis of Matter paragraph to the report. These circumstances include all of the following except where:

Select one:

A. there is a matter involving a significant uncertainty that is not adequately disclosed

B. the entity is facing significant litigation

C. there is significant uncertainty about the entity's ability to continue as a going concern

D. there is early application of a new accounting standard that has a pervasive effect on the financial report before its effective date.