IBR Bekwaamheidsexamen Practice Questions - IBR-IRE Bekwaamheidsexamen Examen D'aptitude (Statutory Auditor Aptitude Exam) Exam

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In Written Part 1 of the IBR-IRE Bekwaamheidsexamen, the stagiair receives information about the audited entity plus the jaarrekening and the board's jaarverslag. Under ISA 315 (Revised 2019), what is the primary purpose of that work?

To identify and assess the risks of material misstatement at the financial-statement and assertion levels To issue the commissarisverslag before any fieldwork is planned To replace substantive testing with a full controls reliance strategy in every engagement To calculate the statutory audit fee for the algemene vergadering

Correct Answer:

To identify and assess the risks of material misstatement at the financial-statement and assertion levels

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