Which TWO of the following should be included in an audit engagement letter (1) Objective and scope of the audit (2) Results of previous audits (3) Management’s responsibilities (4) Need to maintain professional scepticism

单项选择题Which TWO of the following substantive procedures provide evidence over the EXISTENCE of trade receivables (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger(2) Undertaking a receivables circularisation(3) Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger(4) Recalculating the allowance for uncollectible accounts

单项选择题Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Conduct; voluntary disclosure ofinformation may be necessary in certain situations.For which TWO of the following situations should an auditor make VOLUNTARY disclosure(1) If an auditor knows or suspects his client is engaged in money laundering(2) Where disclosure is made to non-governmental bodies(3) Where it is in the public interest to disclose(4) If an auditor suspects his client has committed terrorist offences