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Question 1 (0.25 points) Which of the following are examples of qualitative considerations that may cause misstatements of quantitatively immaterial amounts to be considered material? 0 a) key ratios monitored by analysts or other key users of the financial report. 0 b) the client's compliance with contractual requirements of operating or other agreements. O C) both a and b. Q d) none of the above. Question 2 (0.25 points) A potential misstatement for the function of approving credit is: O a) goods may be released from the warehouse for unauthorised orders. 0 b) goods dispatched may not agree with goods ordered. 0 C) sales may be made without credit approval. 0 d) all of the above. Those charged with governance are accountable for ensuring that the entity achieves its objectives with regard to which of the following? 0 a) the reliability of financial reporting. 0 bl compliance with applicable laws. 0 C) both a and b. 0 dl none of the above. Question 4 (0.25 points) The emphasis of matter paragraph in an audit report would normally refer to the fact that the auditor's opinion is: O a) qualified in this respect. 0 bl not qualified in this respect. 0 C) a disclaimer of opinion. 0 dl an adverse opinion. The following matters came to the attention of the auditor before the audit fieldwork was completed. Which one would require an adjustment to be made to the financial statements? 0 a) a discussion by management to change the main operations of the company. 0 b) a major lawsuit against the company, with proceedings commencing after the end of the reporting period. 0 C) the bankruptcy of a major customer of the client. 0 d) the application for a government export grant. Question 6 (0.25 points) In a credit sales environment, the documents that serves as the basis for internal processing of an order is: O a) sales order. 0 '3) sales invoice. O C) customer order. 0 d) dispatch