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1. a. b. ST. VINCENT DE FERRER COLLEGE Auditing Theory The current period's auditor who did not audit the prior period's financial statements. Exisiing auditor c. lncoming auclitor Continuing auditor d. Predecessor auditor 2. Cornprises officers and others who also perform senior managerial functions. a. Management c. Audit committee b. Governance d. Board of directbrs 3. A document, ordinarily issued by an entity on an annual basis, which includes its financial statements together with the audit report thereon. a. Environmental pedormance repod c. Special purpose audit report b. Annual repofi d. Prospectus 4. Which statement is correct regarding assurance engagements? a. The objective of an assurance engagement is for a professional accountant to evaluate or measure a subject matter that is the responsibility of another party against identified suitable Criteria, and to express a conclusion that provides the intended user with a level of assurance about that subject matter.
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