Question 1an assurance engagement involves evaluation or

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Question 1

An assurance engagement involves evaluation or measurement of subject matter against criteria. Discuss the criteria used in a financial report audit? Discuss and critically evaluate the challenges auditors face in providing and audit opinion on a company's environmental performance.

Question 2

The final decision in the Centro Case was handed down in the Federal Court on 27 June 2011. PWC had admitted it had erred and agreed to pay around $66 million of the $200m settlement. Had the legal case against PWC proceeded to court, on what basis might PWC have been found guilty? What are the implications from the Centro case for auditors practice in the future?

Question 3

Explain how the nature of a substantive test could affect the decisions about when and how much substantive testing is performed?

How do these decisions relate to the overall risk assessment for the item being tested?

Reference no: EM13379537

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