【单选题】The following scenario relates to questions 1 – 5. You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed externa...
A.
The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B.
The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C.
The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D.
The external audit provides negative assurance on the truth and fairness of a company's financial statements.