An external auditor is required to carry out a final review to ensure their conclusions are supported by sufficient reliable evidence
Select whether each of the statements below is true or false in connection with the final audit review

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a) Auditors should carry out analytical review procedures on the financial statements b) The audit report should include a disclaimer to the effect that the auditor's report is purely for the shareholders c) Where audits are particularly complex or large the files should be subject to a hot review by a second audit partner before being signed off d) All weaknesses in internal controls should be reported to management in a letter of weakness even if they have been reported in previous years True False