f the previous period’s financial statements are unaudited, and sufficient appropriate evidence is unavailable, then the current auditor’s report will be:Group of answer choicesunqualified on the basis that the comparatives are unaudited and no opinion is expressed on themqualified on the basis that the comparatives are unaudited and no opinion is expressed onqualified on the basis of scope limitationqualified on the basis that the comparatives are unaudited and an opinion is expressed on them

A standard unqualified audit report is not required to have which of the elements set out below?Group of answer choicesan opinion paragrapha heading ‘Auditors Opinion’matters the auditor wishes to emphasisethe opinion of the auditor on the financial statements

An auditor decides to express a qualified opinion on an entity's financial statements because a major inadequacy in its computerized accounting records prevents the auditor from applying necessary procedures. The opinion paragraph of the auditor's report should state that the qualification pertains toSelect one:a.A client-imposed scope limitation.b.The possible effects on the financial statements.c.Inadequate disclosure of necessary information.d.A departure from generally accepted auditing standards.

Which of these items does not form part of the financial report on which the auditor expresses an opinion?Group of answer choicesthe directors' reportany additional disclosures necessary to give a true and fair viewnotes required by Accounting Standardsthe statement of cash flows for the year

The financial statements audited by the auditor are identified in theSelect one:a.Opening paragraphb.Opinion paragraphc.Scope paragraphd.All of these

Which of the following is not an inherent limitation of an audit? Group of answer choicesaudit testing of selective samplesforming professional judgements in highly specialised areasauditor independencetime lapse between the balance date and the presentation of the audit report