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While conducting their audit, auditor 0 did not encounter issues which significantly limited the scope of their audit, however they did run into problems in that they disagreed with the management on facts in the

statements.

These disagreements were somewhat material, but they did not affect the auditor's overall opinion of the business. Which of the following statements should auditor 0 issue?

Options:

Emphasis of matter

Unqualified report

'Except for' qualification

Adverse audit opinion

Disclaimer of opinion

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Question 2

An entity has an inventory holding period of 52 days.

This means that the inventory:

Options:

takes 52 days to arrive after it has been ordered.

stays in the entity's warehouse for an average of 52 days before it is sold.

takes 52 days to manufacture.

takes 52 days to be paid for.

Question 3

Which of the following would NOT be a source of taxation rules for a country?

Options:

Double tax treaties

Directives from international bodies

International accounting standards

Precedents based on previous legislation

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Financial Reporting Questions and Answers

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