Auditing Test Two
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 are recommended by the directors but their appointment has to be approved by the shareholders
Auditors must include a report on significant deficiencies in internal control in their report to shareholders
To be a registered auditor a person has to be member of a Recognised Supervisory Body
An ISA is an International Accounting Standard