申論題

第二大題:配合題與問答題 (Matching and Short Answer Questions(四小題,共40分)
1. In accordance with ISAs, please match each statement described below to the appropriate section in the Auditor's Report: (10 分)
A. Auditor's Opinion,
B. Basis for Opinion,
C. Responsibilities of Management for the Financial Statements,
D. Auditor's Responsibilities for the Audit of the Financial Statements,
E. Key Audit Matters