【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which TWO of the following should be included in an audit engagement letter?
(1) Objective and scope of the audit
(2) Results of previous audits
(3) Management’s responsibilities
(4) Need to maintain professional scepticism
A 1 and 2
B 1 and 3
C 2 and 4
D 3 and 4

Answer：

B

Results of previous audits and the need to maintain professional scepticism should be included in an audit strategy as opposed to an audit engagement letter.

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