[F8]每日一练F8 (UK) 答案回复可见

2 (a) List and explain FOUR factors that will influence the auditor’s judgement regarding the sufficiency of the
evidence obtained. (4 marks)
(b) ISA (UK and Ireland) 580 Management representations provides guidance on the use of management
representations as audit evidence.
Required:
List SIX items that could be included in a management representation letter. (3 marks)
(c) After performing tests of controls, the auditor is of the opinion that audit evidence is not sufficient to support the
audit opinion; in other words many control errors were found.
Required:
Explain THREE actions that the auditor may now take in response to this problem. (3 marks)
(10 marks)