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In the audit of "Kamalak tekstil", the auditor's report is planned to be signed on 20 March. Under ISA 580, what date should management's written representations (representation letter) bear?
The auditor's report was signed on 1 March 2027. According to the application material of ISA 230 (audit documentation), what is usually an appropriate time limit for completing the assembly of the final audit file?
The auditor has four different pieces of evidence about the bank balance of "Uchtepa logistika". According to the general rules in the application material of ISA 500, which of them is usually considered the most reliable?
Every month the accountant of "Sariosiyo savdo" compares the bank statement with account 5110 and prepares a reconciliation. The auditor independently prepared one of these reconciliations again from scratch. Under ISA 500, which audit procedure is this?
In the audit of "Kosonsoy ipak", overall materiality was set, and then the auditor set one more, smaller amount: performance materiality. Under ISA 320, what is the purpose of performance materiality?
Internal control at "Gulobod sut" is very strong; the auditor performed tests of controls and confirmed that they operated effectively. Under ISA 330, what happens to substantive procedures for material account balances (for example, receivables)?
In the audit of "Mirzacho'l agro", the auditor wants to be sure that the control of a manager approving voided receipts operated consistently from January to December. Which aspect of this control is being tested, and under which ISA?
The management of "Nurota marmar" did not allow the auditor to send its largest customer a letter confirming the balance owed. Following the logic of ISA 505, what does the auditor do?
The auditor sent an external confirmation request to one of the debtors of "Guliston ulgurji", but the debtor did not respond at all. What does the auditor usually do?
At year-end, "Pskent kafel" recorded an allowance for doubtful debts. To test the allowance, the auditor examined the January–February bank statements to see which debtors paid after the year ended. Which of the three approaches in ISA 540 is being applied?