0. Assumed Knowledge Flashcards

1
Q
  1. What are the four types of opinions an auditor can give?
A

Unmodified
Qualified
Adverse
Disclaimer

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2
Q
  1. What is a complete set of Financial Statements as in IAS 1?
A

Statement of financial position
Statement of profit and loss and other comprehensive income
Statement of changes in equity
Statement of cash flows
Notes including a summary of significant accounting policies

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