Kiểm tiếng anh

Which two of the folllowing are elements of an assurance engagement?

(1) A three-party relationship

(2) Suitable criteria

(3) Determination of materiality

(4) An engagement letter

• (1) and (2) only

• (1) and (3) only

• (2) and (3) only

• (1) and (4) only

Which three of the following are key elements of a general assurance angagement?

• A. A user

• B. A subject matter

• C. Suitable criteria

• D. An assurance file

In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.

In respect of given subject matter state which party: determines the suitable criteria?

• A. User

• B. Practitioner

• C. Responsible party.

In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.

For each of the following select which party: Prepares the subject matter?

• A. Responsible party

• B. Practitioner

• C. User

In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.

gathers evidence on the subject matter?

• Responsible party

• Practitioner

• User

Which one of the following statements best describes the evidenece obtained and the opinion given in a reasonable assurance engagement?

• Sufficient appropriate evidence and a negatively worded opinion

• Sufficient appropriate evidence and a positively worded opinion

• A lower level of evidence and a negatively a worded opinion

• A lower level of evidence and a positively a worded opinion

The level of assurance provided by an assurance engagement will depend on the type of engagement.

For each of the following exammples, select the level of assurance which would be given.

Statutory audit

• Absolute

• Reasonable

The level of assurance provided by an assurance engagement will depend on the type of engagement.

For each of the following exammples, select the level of assurance which would be given.

Review of financial information

• Reasonable

• Limited

The level of assurance provided by an assurance engagement will depend on the type of engagement.

For each of the following exammples, select the level of assurance which would be given.

Report on profit and cash flow forecasts

• Reasonable

• Limited

Is the following statement regarding stewardship true or false?

Directors are stewards of the investment made by shareholders ina company.

• True

• False