Which of the following is a control activity in relation to occurence?

a.

The accountant inspects areas where repair costs have been invoiced to ensure repairs have been carried out.

b.

At the end of each month, the accountant reviews whether income has been received for all current rental agreements.

c.

The accountant compares the amount in the building repairs invoice with the repairs quotation.

d.

The accountant reviews rental income received around year-end to see which period it has been recorded in.

Which of the following is NOT generally reviewed as part of the auditors identification of special circumstances and unusual risks before accepting an engagement?

a.

Identifying intended users of the audited financial report.

b.

Assessing a prospective client's legal and financial stability.

c.

Reviewing industry and economic data.

d.

Evaluating the entity's auditability.