249. Division of audit areas that are too important and critical to the entity may be on the basis of:
a) Business units.
b) Specified areas.
c) Assets or liabilities, income or expenses or other components of financial statement.
d) None of the above
Answer: d) None of the above
 
MCQ revised for better understanding :

Division of audit areas that are too important and critical to the entity may be on the basis of :
a) Business units.
b) Specified areas.
c) Assets or liabilities ,income or expenses or other components of financial statement.
d)It will not be divided and covered by all
Answer : d)It will not be divided and covered by all