F Co owns a chain of four restaurants, and is subject to national regulation concerning hygiene in the food preparation process. Non-compliance can result in a large fine, or closure of the restaurant
Actively prevent and detect non-compliance with the regulations
B. Perform specific audit procedures to identify possible non-compliance
C. Obtain sufficient appropriate audit evidence about F Co’s compliance with the regulations
D. Nothing – the food hygiene regulations do not have a direct effect on the financial statements
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Which of the following must be included in an audit engagement letter（）
Arrangements concerning the use of experts
B. Obligations to make audit working papers available to other parties
C. Expected form and content of any reports
D. Basis on which fees are computed
Which of the following is an appropriate response to the risks of material misstatement at the assertion level（）
A. Emphasising the need to maintain professional scepticism
B. Increasing supervision on the audit
C. Increasing sample sizes for inspecting recorded assets where assets are more susceptible
D. Making changes to the nature of the audit procedures
Which of the following would normally be included in the audit plan（）
A. Reporting objectives
B. Industry-specific financial reporting requirements
C. Nature, timing, and the extent of planned risk assessment procedures
D. Nature of business segments
When determining whether the preconditions for an audit are present the auditor obtains management’s agreement that it acknowledges and understands its responsibilities. Which of the following is not
A. Management’s responsibility for preparing the financial statements
B. Management’s responsibility for internal control to enable the preparation of financial statements which are free from material misstatement
C. Management’s responsibility to provide the auditor with all information relevant to the preparation of the financial statements
D. Management’s responsibility to prevent and detect fraud
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