1. Which of the following statements is correct? Select one: A. The auditor's report should be dated the same date as the annual general meeting B. The auditor is responsible for ensuring that events occurring up to the date of the annual general meeting are reflected in the financial report C. The date of the auditor's report establishes the date of the auditor's responsibility for knowledge of events that should be reflected in the financial report D. The only procedures that should be performed after balance date are analytical procedures

2. When restrictions are imposed by the client that significantly limit the auditor's ability to audit fixed assets (a material part of the balance sheet), the auditor generally should issue which of the following opinions?

Select one:

A.

Unmodified with an Emphasis of Matter paragraph

B.

Qualified

C.

Disclaimer

D.

Adverse