The assessment of the risks of material misstatement may be expressed in

The susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls is-

Which of the following factors is (are) considered in determining the sample size for tests of control?

According to SA 210 “Agreeing the Terms of Audit Engagements”, The auditor shall agree the terms of the audit engagement with:

_____are self-evident, and occur when auditors form relationships with the client where they end up being too sympathetic to the client’s interests.

SA 220 recognises that the ____is entitled to rely on a firm’s systems in meeting its responsibilities with respect to quality control procedures.

Which of the following Assertion is not related to assertion about presentation and disclosure: