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In comparison to the external auditor, an internal auditor is more likely to be concerned with a. Cost accounting O b. Accounting system O c. Legal compliance od. Internal control system Question 23 Not yet answered Marked out of 1.00 Flag question Auditing is an independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form. The main objective of an audit is: a. Preparation of financial statements ob. Prevention of fraud c. Expression of expert opinion O d. Finding of errors Question 27 Not yet answered Marked out of 1.00 Flag question Which two of the following statements regarding the use of analytical procedures of the audit are correct? i. Analytical procedures are used to test the effectiveness of the design of policies. ii. Analytical procedures involves inquiries and observation of routines to obtain evidences. iii. Analytical procedures help to identify unusual fluctuations for investigation. iv. Analytical procedures can assist the auditor in planning other audit procedures. a. i and ii O b. ii and iv c. ii and iii O d. iii and iv