Q31:

ISAs is applicable as auditing standards for

Select one:

a.

companies outside USA

b.

private companies within USA

c.

ISAs are not auditing standards

d.

public companies within USA

Q32:

An accountant

Select one:

a.

must decide the number and types of items to test.

b.

must be a CPA.

c.

must possess expertise in the accumulation of audit evidence.

d.

must have an understanding of the principles and rules that provide the basis for preparing the accounting information.