Beruflich Dokumente
Kultur Dokumente
1. 10
2. 15
3. 10
4. 35
5. 19
Total – 89/100
Can the three parties of the engagement merge into one person, or
two people? Decide and support your answer/s. (10 pts)
– Professional Skepticism
– Suitable criteria
Criteria are the benchmarks (standards) in evaluating or
measuring of the subject matter including relevant
benchmarks for presentation and disclosure. It could either
be formal or less formal. Suitable Criteria, on the other
hand, are context-sensitive (only within the context of
professional judgment) evaluation or measurement of the
subject matter.
– Audit Risk
– Detection Risk
– Business Risk