11. You cannot change anything in your report if you found that there is a misstatement.

FALSE

12. You don’t need to search for unrecorded liabilities because it is time-consuming.

FALSE

13. Creating analytical procedures in the substantive test are required.

FALSE

14. When communicating to the management and those charged with governance to suggest a more
effective internal control, you must present an authorization letter.

FALSE

15. Dual dating means having two dates in your report.

TRUE

16. If there is a high degree of uncertainty and pervasiveness, the auditor may issue disclaimer of
opinion

TRUE

17. You can issue even there is no engagement quality review report.

FALSE

18. One of the factors for the auditor to issue a report is to obtain the management representation
letter.

TRUE

19. Unqualified opinion includes the phrase “present fairly, in all material respect.”

TRUE

20. Extending the date and dual dating of the audit report are impossible to be done.

FALSE