- (A) 1, 2 and 3 only
- (B) 1, 3 and 4 only
- (C) 2, 3 and 4 only
- (D) 1, 2 and 4 only
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- (A) Self-interest threat
- (B) Self-review threat
- (C) Advocacy threat
- (D) Familiarity threat
- (A) An auditor may serve on the board of directors of an audit client.
- (B) An auditor who is an immediate family member of the director of an audit client must not be assigned to the audit team.
- (C) Purchasing goods from an audit client on normal commercial terms does not create a threat to the auditor’s independence.
- (D) An auditor who was recently a director of an audit client must not be assigned to the audit team for that client.
- (A) Capital
- (B) Business
- (C) Drawings
- (D) All of them
- (A) Liabilities
- (B) Revenues
- (C) Expenses
- (D) Assets
- (A) Asset
- (B) Expense
- (C) Liability
- (D) Revenue
- (A) Entry in two sets of books
- (B) Entry at two ends
- (C) Entry at two dates
- (D) Entry for two aspects of the transaction
- (A) Buyer
- (B) Seller
- (C) Debtor
- (D) Creditor
- (A) Double entry system
- (B) American system
- (C) Single entry system
- (D) Italic system
- (A) Purchase return
- (B) Customer return
- (C) Sales return
- (D) Inventory return
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