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.
(B) board of governors
(D) auditor does not
(A) International Federation of Accountants
(B) International Federation of Auditors
(C) International Framework for Accounting Concepts
(D) International Framework for Auditing Concepts
(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?
87. What type of standard is applied in the review of historical financial information?
88. What type of standard is applied in assurance engagements other than audits or reviews of historical financial information?
89. What type of standard is applied on compilation engagements, engagements to apply agreed upon procedures to information and other related services engagements?
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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