ACC210 Email: bbcnoun@gmail.com Whatsapp: 08131667008 The difference between what the public perceived as the duty of an external auditor and the actual duty of an external auditor is Answer: expectation gap The test performed to obtain audit evidence about the effectiveness of the internal control system is Answer: test of control The following are techniques for recording the assessment of control risk except Answer: text book One of the distinguishing features between internal auditors and external auditors is that Answer: external auditor is appointed by the shareholders whereas the internal auditor is an employee of his company The main objective of the auditor as regards financial statement is Answer: ascertain if the financial statement shows true and fair view Which of the international standard of auditing (ISA) represents audit evidence Answer: isa 500. Section 334 of CAMA1990, places the burden of preparing the financial statements of a company on the Answer: directors The following is not one of the fundamental principles set out in the ICAN code of conduct Answer: comparability The two main types of computer assisted audit technique Answer: audit soft ware and test count Which of the following is not an elements of assurance engagement Answer: consideration Email: bbcnoun@gmail.com Whatsapp: 08131667008