435. Identify the incorrect one:
Factors affecting nature and extend of audit
procedures regarding opening balance?
a) Significance of the opening balances
b) Accounting policies
c) Nature of the account balances, classes of
transactions
Answer : d) 
 
 
MCQ revised for better understanding:
Identify the incorrect one :
Factors affecting nature and extent of audit procedures regarding opening balance?
a) Significance of the opening balances
b) Changes in accounting policies
c) Nature of the account balances, classes of transactions
d) Qualification of the auditor
Answer: d) Qualification of the auditor