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what standard from these standards had been violated at this case, and why ? Standards : please i want it quickly B. Mira A Certified

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what standard from these standards had been violated at this case, and why ? Standards :

image text in transcribed

please i want it quickly

B. Mira A Certified Public Auditor licensed in Palestine is the partner in charge of Ooredoo audit. In order to save cost, she hired a group of students from Al-Najah University to help her conduct the audit. A month later Mira received the audited financial statements and the report from the students. She signed it and send it to the board of directors of Ooredoo. What standards were violated and why? Is there a violation of the elements of audit quality control, briefly discuss? Auditing Standards .02 The general, field work, and reporting standards (the 10 standards) approved and adopted by the membership of the AICPA, as amended by the AICPA Auditing Standards Board (ASB), are as follows: General Standards 1. The auditor must have adequate technical training and proficiency to perform the audit. 2. The auditor must maintain independence in mental attitude in all matters relating to the audit. 3. The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Standards of Field Work 1. The auditor must adequately plan the work and must properly super- vise any assistants. 2. The auditor must obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of ma- terial misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. 3. The auditor must obtain sufficient appropriate audit evidence by per- forming audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. See paragraph.06 of section 326, Audit Evidence, for the definition of the term appropriate. Footnote added, effective for audits of financial statements for periods beginning on or after December 15, 2006, by Statement on Auditing Standards (SAS) No. 105. AU $150.02 2. 1600 Statements on Auditing Standards-Introduction Standards of Reporting? 1. The auditor must state in the auditor's report whether the fi- nancial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circum- stances in which such principles have not been consistently ob- served in the current period in relation to the preceding period. 3 When the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor's report. The auditor must either express an opinion regarding the finan- cial statements, taken as a whole, or state that an opinion cannot be expressed, in the auditor's report. When the auditor cannot express an overall opinion, the auditor should state the reasons therefor in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the auditor's report. 4

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