Volkswagen certification

24. It is always a good idea for auditors to begin an audit with professional skepticism characterized by the assumption that a. A potential conflict of interest has always existed between the auditor and the management of the enterprise under audit in audits of financial statements, the auditor acts exclusively in the capacity of an auditor. b. The professional status of the independent auditor imposes commensurate professional obligations c. Financial statements and financial data are verifiable

A potential conflict of interest has always existed between the auditor and the management of the enterprise under audit in audits of financial statements, the auditor acts exclusively in the capacity of an auditor.

23. Which of the following would be considered an assurance agreement? a. Giving an opinion on a prize promoter's claims about the amount of sweepstakes prizes awarded in the past b. Giving an opinion on the conformity of the financial statements of a university with generally accepted accounting principles c. Giving an opinion on the fair presentation of a newspaper's circulation data d. Giving assurance about the average drive length achieved by golfers with a client's golf balls e. All of the above

e. All of the above