Return to the HomepageExternal 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.