Need all the anwsers

$7)$A report issued by an auditor in connection with deficiencies in internal control

A$.$ should never include a restriction on distribution

B$.$ must include a restriction on distribution

C$.$ may, depending on the auditor's professional judgment, include a restriction on distibution

D$.$ None of the above

$8)$ A "punch list" is equivalent to a $$To Do$"$ list and should be included in the completed documentation file.

A$.$ True

B$.$ False

$9)$ After the document completion date, the auditor must not

A$.$ Delete or discard audit documentation before the end of the specified retention period

B$.$ Make additions $($including amendments$)$

C$.$ Both $"$A$"$ and $"$B

D$.$ Neither $"$A$"$ nor $"$B$"$

$10)$ Cash on hand

A$.$ Should be counted in the presence of client personnel

B$.$ Should be counted simultaneously with assets that are readily converted into cash

C$.$ Should be counted on a date agreed upon with the client

D$.$ All of the above

E$."$A$"$ and $"$B$"$ only

$11)$ When reporting on group financial statements for a period ending on or after December $15,2020,$ the auditor should refer to "magnitude" in which of the following sections:

A$.$ Opinion

B$.$ Basis for Opinion

C$.$ Auditor's Responsibilities for the Audit of the Financial Statements

D$.$ Both $"$A$"$ and $"$C$."$

$12)$ An audit report on a nonissuer's financial statements:

A$.$ must refer to the statement of comprehensive income

B$.$ must never refer to the statement of comprehensive income

C$.$ may refer to the statement of comprehensive income

D$.$ None of the above

$13)$ Dual dating may be applicable when the auditor has identified

A$.$ a Type I subsequent event Audit Final Practice Questions

B$.$ a Type Il subsequent event

C$.$ either a Type l or Type ll subsequent event

D$.$ None of the above