A. Management’s integrity
B. Auditor’s experience and professional judgment
C. Auditor’s qualification
D. Control risk
Related Mcqs:
- The working papers which auditor prepares for financial statements audit are___________??
- Which of the following factors would least likely affect the quantity and content of an auditor’s working papers?
- Which of the following statement best describes the understanding with respect to ownership and custody of working papers prepared by an auditor??
- For what minimum period should audit working papers be retained by audit firm??
- Audit risk is composed of 3 factors. Which of the following is NOT one of those factors??
- Which of the following affects audit effectiveness??
- In an audit of financial statements, substantive tests are audit procedures that __________??
- Which of the following are you unlikely to see in the current file of auditors’ working papers??
- Which of the following statement is true regarding an auditor’s working papers??
- The current file of the auditor’s working papers, generally, should include____________??
