External Auditing Test One
Q1 of 15

State whether each of the following statements is true or false. Indicate your choice in the appropriate box.

Statement	True	False
Auditors should adopt an attitude of 'professional scepticism' and therefore should actively search for frauds and errors.
An AAT member can be part of an audit team but cannot sign off an audit report.
The AAT is a Recognised Supervisory Body (RSB).
The main legislation that relates to auditing is the Companies Act 2006.