Q62 ________ threat arises when a professional accountant reviews his or her own work or advice as part of an assurance engagement Posted on:
Q61 A long or close relationship with a client or employer that could make a professional accountant too sympathetic to the interest of the client can result into a _________ threat Posted on:
Q60 An auditor shall be liable for __________ where a company suffers loss due to the failure of its auditors to discharge the fiduciary duty imposed on him Posted on:
Q59 _______ is a level of care and competence that will help to minimize misstatement in the financial statement Posted on:
Q58 _________ is defined as an act or omission which occurs because the person concerned failed to exercise that degree of reasonable skill and care Posted on:
Q57 Expectation gaps can be viewed from two dimensions and they include communication gap and __________ Posted on:
Q52 The following except ________ are the risk factors that are generally present when there is misstatements due to fraud Posted on: