S308 of the Corporations Act Requires Certain Implied Conditions to Be

Multiple Choice

S.308 of the Corporations Act requires certain implied conditions to be reported on in an audit report if there is any deficiency, or failure to comply.Which of the following is one of those implied conditions?

A) Whether the auditor has obtained all information, explanation and assistance required.
B) Whether an audit has been carried out.
C) Whether the auditor is independent of the company.
D) Whether the financial statements are properly drawn up so as to give a true and fair view of the company's financial affairs.