The auditor is responsible for detecting all fraud.
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The auditor is responsible for the soundness of the internal control structure of the entity.
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The auditor is responsible for maintaining accounting records
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Management has responsibility for producing the financial statements
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The auditor is not responsible for preventing fraud.
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The auditor is unbiased and objective.
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The auditor does not exercise judgment in the selection of auditor procedures
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Users can have absolute assurance that the financial statements contain no material misstatements
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The auditor does not agree with the accounting policies used in the financial statements
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The extent of assurance given by the auditor is clearly indicated
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