Which of the following is not an underlying premise of an audit?

Management must provide the auditor with all information relevant to the preparation and fair presentation of the financial statements.

Management and the auditors have responsibility for the preparation of financial statements in accordance with the applicable financial reporting framework.

Where appropriate, the auditor may obtain information from those charged with governance.

The auditors should be provided unrestricted access to those within the entity from whom the auditor determines it necessary to obtain audit evidence.

Two of the above

2.

Which of the following are permissible reporting by auditors of a public company? (select all that apply)

A standard 4-paragraph financial statement opinion only

A standard 3-paragraph financial statement opinion only

Two reports: one financial statement opinion report and one internal control opinion report

One combined opinion report covering both the fiancial statements and internal control

An internal control report only