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3 171
A, B, D are management responsibilities. Reporting on true and fair FS is auditor responsibility
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The auditor shall obtain assurance in an audit of financial statements whether financial statements are free from material misstatements whether due to fraud or error.
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If the auditor is facing threat from the client to be dismissed if he refuses to act as per their wishes, it shall give rise to
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If the professional who is preparing the books of accounts is also auditing the financial statements, it shall give rise to
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If the auditor is having long association with client it will give rise to
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If the professional becomes a witness where the part to litigation is his client, it will result in
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Holding financial interest in a client and close business relationship with him give rise to
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Professional skepticism requires that the auditor should be indicating
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Professional skepticism requires the auditor assume that management is
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When the auditor is an employee of the organization being audited (Auditee), the audit is classified
