Question 3: (C1&C2) (8 Marks) Indicate the category and the standard for each statement below:

1- The auditor expresses an opinion on the financial statements.

2- The clients notes to the financial statements contain all essential data.

3- The auditor is careful in doing the audit.

4- A predesigned schedule is followed during the audit.

5- The auditor is objective and unbiased in performing the audit.

6- The client used the same accounting principles this year as last year.

7- The auditor is an accounting graduate with experience.

8- The audit produced all evidence needed to reach a conclusion about the financial statements.

No.	Type of category	Type of standard
1
2
3
4
5
6
7
8