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پستهای کانال
Repost from CA Notes & Updates : Commerce Updates
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| 17 | Audit Poll
Statement I: Financial statements is a structured representation of historical financial information, including related notes, intended to communicate an entity’s economic resources or obligations at a point in time or the changes therein for a period of time in accordance with a financial reporting framework.
Statement II: Financial reporting framework is a set of criteria used to determine the measurement, recognition, presentation and disclosure of all material items appearing in the financial statements.
Statement III: Historical financial information is information expressed in non-financial terms in relation to a particular entity, derived primarily from that entity’s accounting system, about economic events occurring in past time periods or about economic conditions or circumstances at points in time in the past.
Which of the following is most likely the correct option?
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B. Statement I and II are true
C. Statement I and III are true
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| 18 | Choose the Correct Option | 8 809 |
| 19 | Audit Poll
Which of the following statements are correct?
Statement I: Quality control systems, policies and procedures are the responsibility of management and those charged with governance.
Statement II: If the engagement partner obtains the information that would have caused the firm to decline the audit engagement had that information been available earlier, the engagement partner shall communicate that information promptly to the firm, so that the firm and the engagement partner can take the necessary action.
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