2.2 Who would approve the appointment of a company’s auditor?
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4 .2.4 Of which international body is the International Auditing and Assurance Standards Board (IAASB) a member?
A OECD B IFRS Foundation C IFAC D WTO
5 .2.1 What is the objective of the external audit of a limited company?
A To protect the interests of minority shareholders B To detect fraud and other irregularities C To assess the effectiveness of the company’s performance D To provide assurance on the directors’ assertions about the financial statements
7 .2.3 Who is ultimately responsible for ensuring that the annual financial statements of a listed company are prepared in accordance with IFRS and relevant legislation?
A The auditors B The board of directors C The company secretary D The listing exchange
8 .2.5 The following statements relate to International Standards on Auditing (ISAs) and professional auditors:(1) All ISAs must be applied during the course of an audit.(2) ISAs override local regulations.(3) The entire text of a standard must be understood in order to apply its requirements.(4) ISAs are rules-based and all rules must be applied.(5) An individual is appropriately qualified as an auditor on passing professional examinations.(6) In most jurisdictions only a statutory auditor is allowed to carry out audits of companies. Which of the above statements are true?
A All of them B 3 and 6 only C 1, 3 and 6 only D 1, 2, 5 and 6 only
9 .2.6 Who, in most jurisdictions, may remove the auditors?
A Directors B Members C Legal authorities
10 .2.7 Which of the following is generally accepted as a right of an auditor?
A To have access to the company’s books, accounts and records B To require from company officials any information and explanations on any matter whatsoever C To report to any legal authority any matter the auditor considers that authority needs to know D To attend any board or committee meeting
