The management of a company, to which AS3 is not applicable, does not include statement of cash flows in its annual report. The auditor should express:

A. 2, 1, 3, 4, 5 B. 1, 2, 3, 4, 5 C. 5, 1, 4, 3, 2 D. 4, 1, 3, 2, 5

A. Auditing uses the theory of evidence to verify the financial information made available by accountancy B. Auditing lends credibility dimension and quality dimension to the financial statements prepared by the accountant C. Auditor should have a thorough knowledge of accounting concepts and convention to enable opinion on financial statements D. All of the above

A. Survey B. Report C. Checking D. Preparation

A. 10 B. 20 C. 30 D. 60