9. In a financial statement audit, which is not an element of assurance engagement? A. Independent auditor, audit shareholders and/or directors B. Philippine Standards on Auditing C. Independent auditor's report D. Financial statements and the assertions client management, audit client

The responsibility for the financial statements rests A. jointly with the auditor and management B. solely with management C. with the internal audit function D. solely with the external auditor

The standard unmodified auditors' report generally refers to both accounting principles and auditing standards. In which of the sections are these terms used? O Auditing standards in management responsibilities and opinion paragraphs and accounting principles in the auditor's responsibilities. O Accounting principles in management responsibilities, opinion paragraph, and auditor's responsibilities, and audit standards in the auditor's responsibilities. O Auditing standards in management responsibilities, opinion paragraph, and auditor's responsibilities, and accounting principles in the auditor's responsibilities. O Accounting principles in management responsibilities and opinion paragraphs and audit standards in the basis for opinion and auditor's responsibilities sections.

Which items are matters of governance interest that an auditor would wish to discus with those charged with govenance! C a The general approach and overall scope of the audit. Og The potential effect on the financial statement of any material risks and exposures, a Material uncertainties related to events and conditions that may cast Significant doubt on the entity's ability to continue as a going concern. 04 all of above