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?
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2 .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
3 .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
4 .2.2 Who would approve the appointment of a company’s auditor?
A The statutory authorities B The directors C The shareholders D The company’s bank
5 .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
7 .2.6 Who, in most jurisdictions, may remove the auditors?
A Directors B Members C Legal authorities
8 .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
9 .3.2 The following are statements that could be made about corporate governance:(1) The system by which business corporations are directed and controlled.(2) It involves entrepreneurism, innovation, development and exploration.(3) It aims to achieve a long-term increase in shareholder value.(4) It narrows the expectation gap.(5) It only applies to entities that are listed on a stock exchange.What combination of these statements best describes the meaning of corporate governance?
A 1, 4 and 5 B 1, 2 and 5 C 1, 2 and 3 D 2, 3 and 5
10 .3.4 Under corporate governance it is illegal for the Chief Executive Officer to also act as the Chairman of the Board.Is this statement true or false?
A True B False
