13-Those auditing standards require that the auditor plans and performs an audit to obtain reasonable assurance whether the financial statements are free of: to SOX the in USA is responsible to prepare additional report about:

a material misstatement b- errors c- fraud d-none of the above

14-In my opinion, these financial statements present fairly, in all material respects, the financial position of the company as at .........., 19..... and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted accounting principles this opinion is:

a qualified b- unqualified c- adverse d-disclaimer

15-In my opinion, these financial statements dont present fairly, in all material respects, the financial position of the company as at .........., 19..... and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted accounting principles this opinion is:

a qualified b- unqualified c- adverse d-disclaimer

16-There are two reasons for audit opinion: departure from GAAP or IFRS and scope limitation

a qualified b- unqualified c- adverse d-disclaimer

17- The .. limitation means extent of audit work has been limited) inability to obtain sufficient evidence

a GAAP b- GAAS c- scope d- none of the above

18- If the Managements deliberate refusal to let auditors perform some procedures, then the auditors opinion is:

a qualified b- unqualified c- adverse d-disclaimer