81. Interim audit is performed before the end of the accounting period, normally by the
(A) junior staff
(B) senior staff
(C) whole audit team
(D) board of directors

82 Fundamentally, the auditor report gives an opinion on whether the financial statements
(A) are in accordance with the national standards
(B) are in accordance with the international standards
(C) have errors, mistakes, or fraud
(D) present fairly the position and results of an entity

83. The _____ certify or guarantee that the financial statements are correct.
(A) management
(B) board of governors
(C) auditor
(D) auditor does not

84. IFAC is an abbreviation for

(A) International Federation of Accountants
(B) International Federation of Auditors
(C) International Framework for Accounting Concepts
(D) International Framework for Auditing Concepts

85. IAASB is an abbreviation for
(A) International Accounting and Auditing Standards Board
(B) International Accountants and Auditors Standards Board
(C) International Auditing and Assurance Standards Board
(D) International Accounting and Assurance Standards Board

86. What type of standard is applied in the audit of historical financial information?
(A) IFAs
(B) ISAs
(C) ISAEs
(D) ISRSs

87. What type of standard is applied in the review of historical financial information?
(A) IFAs
(B) ISAs
(C) ISAEs
(D) ISREs

88. What type of standard is applied in assurance engagements other than audits or reviews of historical financial information?
(A) IFAs
(B) ISAs
(C) ISAEs
(D) ISREs

89. What type of standard is applied on compilation engagements, engagements to apply agreed upon procedures to information and other related services engagements?
(A) ISRSs
(B) ISREs
(C) ISAEs
(D) ISQCs

90. ISQCs is an abbreviation for
(A) International Standards on Quantity Control
(B) International Standards on Quality Control
(C) International Society for Quantity Control
(D) International Society for Quality Control

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