1. What are the reasons for breaking the duty of confidence (ACCA Code of Ethics and Conduct)?
- Self-interest threat, Mandatory disclosure, Criminal Activities
- Criminal Offences, Obligatory disclosure, Voluntary disclosure
- Criminal Offences, Breach of Conduct, Self-review threat
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2. ISA 320 regards
- Materiality in planning and performing an audit
- The auditors responsibilities relating to fraud in an audit of financial statements
- Identifying and assessing the risks of material misstatement through understating the entity and its environment
- Agreeing to the terms to audit engagements
3. What is not a matter of misunderstanding that would result in the Audit Expectation Gap (AEG)?
- Going Concern
- Fraud Detection
- Audit Fees
- True and Fair View
4. As per the updated (2018) Areas of Risk Code ACCA, the fee income limit from a public interest entity is?
5. How many International Standards of Auditing are there?