Auditor's Report Flashcards

1
Q

FITB: The name of the engagement partner is required only for _

A

Listed entities

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2
Q

FITB: Basis for opinion should be conducted based on _

A

PSAs

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3
Q

FITB: Key audit matters is applicable for _

A

Listed entities

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4
Q

FITB: Key audit matters is prohibited for a _ but required for a _

A

Disclaimer; Qualified or adverse

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5
Q

Identification: Who is responsible for other information?

A

Management

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6
Q

FITB: The opinion section of the auditor’s report includes a reference to _

A

PFRS

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