Indicate the category and the standard for each statement below:

1-The auditor expresses an opinion on the financial statements.

2-The client's notes to the financial statements contain all essential data.

3-The auditor is careful in doing the audit.

4-A predesigned schedule is followed during the audit.

5-The auditor is objective and unbiased in performing the audit.

6-The client used the same accounting principles this year as last year.

7-The auditor is an accounting graduate with experience.

8-The audit produced all evidence needed to reach a conclusion about the financial statements.

No.

Type of category

Type of standard

1

2

3

4

5

6

7

8