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NO.1 The purpose of the external quality control review is to determine whether the organization's
internal quality control system is in place and operating effectively to provide reasonable assurance
that established policies and procedures and applicable auditing standards are being followed.
A. Quantity control, Quantity control
B. Internal quality control system, External quality control
C. Quality control, Quantity control
D. External quality control, Internal quality control system
Answer: D

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NO.2 Standards must be reviewed and applied appropriately during the conduct of an audit.
Following are some illustrations of situations that may arise during the course of an audit EXCEPT:
A. Coordination
B. Independence
C. Communication
D. Qualification
Answer: A

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