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

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The expectation gap is caused by unrealistic user expectations such as the auditor providing complete assurance.

Question $5$ options:

TrueFalse

Question $6(0\mathrm{.}5$ points$)$

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Auditors can assess the adequacy of their client's closing procedures by

Question $6$ options:

$($a$)$ checking the accuracy of accrual calculations around year end.

$($b$)$ looking at earnings trends to assess whether reported income is in line with similar periods in prior years

both a and b

none of the above