1. What are the references used with regard to international standards on auditing and international practice statements?
2. Explain the fundamental differences between audits of financial statements and related services.
3. Discuss briefly the notions of review, agreed-upon procedures and compilation in the context of audit of related services.
4. Discuss the fundamental ethical principles governing the auditor’s professional responsibilities, using the IFAC Code of Ethics for Professional Accountants as a basis of your discussion.
5. Describe the features and objectives of International Standards on assurance engagements.
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