Question $11(0\mathrm{.}5$ points$)$

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Mary Logan was careful to undertake her audits in a most responsible manner. Her audit manager complimented her on her diligence and how well she documented her work at the different stages of the audit process. Which element of responsibility did she display?

Question $11$ options:

due care

$$professional judgment

professional scepticism

professional attitude

Question $12(0\mathrm{.}5$ points$)$

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$$The auditor is concerned about the audit client's closing procedures to ensure

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Question $12$ options:

transactions and events have been recorded in the correct accounting period.

closing procedures have been correctly applied.

the financial statements accurately reflect the results of the audit client's closing procedures.

all of the answers are correct