State with reasons (in short) whether the following statements are correct or incorrect (a) The terms of audit engagement can restrict the scope of an audit. · (b) It is the function of an audit to establish that payments have been made validly to the persons who are shown to be recipients. (c) Letter of Representations received from Management relieve the auditors of their responsibility.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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State with reasons (in short) whether the following statements are correct or incorrect

(a) The terms of audit engagement can restrict the scope of an audit. ·

(b) It is the function of an audit to establish that payments have been made validly to the

persons who are shown to be recipients.

(c) Letter of Representations received from Management relieve the auditors of their

responsibility.

(d) Stratified sampling method involves dividing the whole population to be tested in a few

separate groups.

(e)  There is a very thin difference between advocacy threats and intimidation threats to an auditor while performing his duty

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